Page 236 - GSTL_26th March 2020_Vol 34_Part 4

730 GST LAW TIMES [ Vol. 34
Hotel Accommodation Services (Contd.)
Finance Act, 1994 — Lemon Tree Hotel v. Commissioner, GST, C.E. & Customs, Indore
(Tri. - Del.) ....................................... 220
— Food delivery to customers in hotel rooms - Providing food by hotel in its
rooms admittedly not being included in room service not liable to Service
Tax as activity amounted to sale of food attracting Sales Tax/VAT -
Section 65(105)(zzzzw) of Finance Act, 1994 — Lemon Tree Hotel v.
Commissioner, GST, C.E. & Customs, Indore (Tri. - Del.) ................... 220
Housing Society paying GST on erection of Lift, ITC not admissible as lift
becomes part of immovable property after erection - See under INPUT
TAX CREDIT .................................... 293
HSN Code wrongly mentioned in invoice, expiry in transit, no bar in issuing
fresh E-way Bill instead of revalidating expired E-way Bill - See under
SEIZURE/DETENTION .............................. 142
HSN Code 2106 90 50 - See under FOOD ....................... 377
HSN Code 2106 90 91 - See under FOOD ....................... 377
HSN Code 4901 10 20 - See under PRINTING AND SUPPLY OF ACCESS
CARD ........................................ 351
HSN Code 8504 - See under TRANSFORMERS SUPPLIED TO INDIAN
RAILWAYS ..................................... 322
HSN Code 8607 - See under TRANSFORMERS SUPPLIED TO INDIAN
RAILWAYS ..................................... 322
Immovable property - Elevator erection at Co-operative Housing Society,
ITC not admissible as it is immovable property on erection - See under
INPUT TAX CREDIT ................................ 293
Immovable Property’s attachment for recovery of Tax, scope of - See under
ATTACHMENT OF IMMOVABLE PROPERTY ................. 162
Import goods non-accountal, VAT department directed to conduct thorough
investigations on reported misuse of importer’s Import Export Code
(IEC) before confirming demand - See under EVASION OF VAT ........ 21
Income-tax Act, 1961 - See under CHARTERED ACCOUNTANT ......... 429
Indemnity bond - Release of seized goods and vehicle under GST
permissible only on furnishing a bank guarantee and not on furnishing
an indemnity bond - See under SEIZURE ..................... 145
INDIAN CONTRACT ACT, 1872 :
— Section 2(d) - See under RESIDENTIAL COMPLEX ............... 360
INDIAN PENAL CODE, 1860 :
— Section 67 - See under SEIZURE .......................... 133
— Section 120B - See under SEIZURE ......................... 133
— Section 420 - See under SEIZURE ......................... 133
— Section 467 - See under SEIZURE ......................... 133
— Section 471 - See under SEIZURE ......................... 133
Information Technology Software Services export, refund of accumulated
credit - See under REFUND/REFUND CLAIM .................. 213
— provided by Software Technology Parks of India (STPI) unit to its
principal abroad amounts to export of services - See under EXPORT OF
SERVICE ....................................... 213
Infrastructure Support service - Laying down of Railway Lines under
agreement with Railways does not amount to infrastructure support
service - See under RAILWAY LINES ....................... 565
GST LAW TIMES  26th March 2020  332