Page 242 - GSTL_26th March 2020_Vol 34_Part 4

736 GST LAW TIMES [ Vol. 34
Jurisdiction of AAR on application filed by recipient of goods and services -
See under ADVANCE RULING APPLICATION ................. 658
— of AAR on exports of services - See under ADVANCE RULING
AUTHORITY .................................... 661
— of AAR on giving ruling beyond terms of reference, i.e., on question not
asked for - See under AUTHORITY FOR ADVANCE RULING ......... 579
— of AAR on ITC eligibility of recipient of goods - See under ADVANCE
RULING APPLICATION .............................. 619
— of AAR when investigations against applicant already pending - See
under ADVANCE RULING ............................ 606
— of Advance Ruling Authority on application filed by recipient of supply -
See under ADVANCE RULING AUTHORITY .................. 371
— of Central Excise officials/authorities on matters relating to Service Tax,
scope of - See under FINANCE ACT, 1994 .................... 39
— Territorial jurisdiction - Impugned Notification dated 9-6-2017 needs to be
interpreted in the light of Section 2(b) of Central Excise Act, 1944 read
with Rule 3 of Central Excise Rules, 2002 - Territorial jurisdiction of
Bengaluru South Commissionerate vested in Commissioner of Central
Excise and Service Tax, Audit-I, Commissionerate, Bengaluru in terms of
the impugned notification - Issue relating to territorial jurisdiction
ordinarily not goes to the root of the matter - Consequently, contention as
to incompetence and inapplicability of the impugned notification, liable
to be negative — MFAR Constructions Pvt. Ltd. v. Union of India (Kar.) .......... 39
KARNATAKA VALUE ADDED TAX ACT, 2003 :
— See under INPUT TAX CREDIT (ITC) ....................... 50
Land belonging to another company cannot be attached along with Plant
and Machinery belonging to defaulter Company - See under
ATTACHMENT OF LAND ............................. 162
— sold after development, activity not covered under Real Estate Agent
services - See under REAL ESTATE AGENT SERVICE ............. 486
— sold after development, activity not covered under Site Formation service
- See under SITE FORMATION SERVICE ..................... 486
Lawyer’s presence during recording of statement by GST officers not
permitted - See under INVESTIGATION ..................... 155
Laying down of Railway Lines under agreement with Railways does not
amount to infrastructure support service - See under RAILWAY LINES .... 565
Lease of motor vehicles by one rent-a-cab operator to another rent-a-cab
operator taxable to Service Tax under Rent-a-Cab services - See under
RENT-A-CAB SERVICE .............................. 445
Levy of GST on transfer of title of Moulds used in manufacture of auto parts
abroad - See under TRANSFER IN TITLE OF GOODS .............. 619
Lift erection at Co-operative Housing Society, ITC not admissible as lift
becomes immovable property on erection - See under INPUT TAX
CREDIT ....................................... 293
Limitation for issuing notice rejecting VCES declaration - See under
VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME (VCES)
FOR SERVICE TAX ................................. 223
— Penalty issue can arise only after decision on issue of limitation of
demand - See under DEMAND .......................... 180
GST LAW TIMES  26th March 2020  338