Page 234 - GSTL_26th March 2020_Vol 34_Part 4

728 GST LAW TIMES [ Vol. 34
Franchise services (Contd.)
Tax under RCM - Sections 65(47) and 66 of Finance Act, 1994 — Swift
Institute of Engineering & Technology v. Commr. of C. Ex. & S.T., Chandigarh-II (Tri. -
Chan.) ......................................... 502
— Joint venture of car manufacturer and dealer for purchase, exchange,
refurbishing and sale of pre-owned cars under brand name Maruti True
Value on profit sharing basis - Dealers providing infrastructure for
refurbishing of cars, their marketing and facilities to employees of car
manufacturer who only provides guideline for ascertainment of value
and know-how for refurbishment of car - Management fee of 25% of
profited amount received by car manufacturer from dealers not liable to
Service Tax under Franchise service - Sections 65(47) and 65(105)(zze) of
Finance Act, 1994 — Maruti Suzuki India Ltd. v. Commissioner of Service Tax, Delhi
(Tri. - Chan.) ...................................... 532
— Warrantee services provided by car manufacturers to customers on
receiving consideration through dealers being in nature of an assurance
to remove defects arising during warrantee period, not taxable under the
category of Franchise service - Sections 65(47) and 65(105)(zze) of Finance
Act, 1994 — Maruti Suzuki India Ltd. v. Commissioner of Service Tax, Delhi (Tri. - Chan.) . . 532
Fraudulent availment of Input Tax Credit (ITC) under GST, bail not granted
- See under BAIL .................................. 59
Free of cost - “Access cards” printing and supply given to pilgrims free of
cost, classification and rate of GST thereon - See under PRINTING AND
SUPPLY OF ACCESS CARD ............................ 351
Fresh issuance vis-à-vis revalidation of expired E-way Bill - See under
DETENTION/SEIZURE .............................. 151
Generation of electricity by private parties for captive consumption,
taxability of wheeling and banking of excess electricity with Grid - See
under ELECTRICITY GENERATED ........................ 567
Goods Transport Agency services, demand when confirmed - See under
DEMAND ...................................... 502
— for outward transportation of goods, admissibility of Cenvat Credit - See
under CENVAT CREDIT .............................. 442
Grievance - Transitional Input Tax Credit, Nodal officer to address
petitioner’s grievance regarding glitches in filing Form GST TRAN-1 -
See under INPUT TAX CREDIT (ITC) ....................... 127
Gross violation of principles of natural justice on passing order prior to
scheduled date of hearing - See under SEIZURE ................. 45
GST - Levy of GST on transfer of title of Moulds used in manufacture of
auto parts abroad - See under TRANSFER IN TITLE OF GOODS ....... 619
— Rate of GST on activity of printing of advertisement material on PVC
sheet - See under PRINTING OF ADVERTISING MATERIAL ......... 626
GST invoices issued without any supply of goods, bail refused - See under
BAIL ......................................... 29
GST officers are not Police Officers - See under INVESTIGATION ........ 155
GST TARIFF :
Chapter/Heading/Sub-heading/Tariff Item
— 86 - See under TRANSFORMERS SUPPLIED TO INDIAN RAILWAYS .... 322
GST LAW TIMES  26th March 2020  330