Page 243 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 737
Limitation for appeal - Delay when condonable not condonable - See under
APPEAL ................................... 48, 422, 577
Limitation for demand - Extended period when applicable/inapplicable –
See under DEMAND .................... 70, 180, 224, 442, 445, 470
Limitation for refund - See under REFUND/REFUND CLAIM .......... 562
Locomotives - Railways exclusive supply of filters for locomotives,
classification of - See under FILTERS FOR LOCOMOTIVES .......... 306
Locomotive’s filters supplied to Railways, classification of - See under
FILTERS FOR LOCOMOTIVES .......................... 306
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 :
— Section 9 - See under TRANSFERABLE DEVELOPMENT RIGHTS
(‘TDR’) ........................................ 651
— Section 95 - See under ADVANCE RULING APPLICATION .......... 658
MAHARASHTRA VALUE ADDED TAX ACT, 2002 :
— Section 26(6A) - See under PRE-DEPOSIT FOR FILING APPEAL ........ 93
Maintenance and Repair service of photocopiers, printers, scanners, fax
machines, MFDs, etc. sold to customers, valuation thereof - See under
VALUATION (SERVICE TAX) .......................... 556
Maintenance of common area in residential complex - Contributions from
members of association consisting of owners of apartments in complex -
Exemption under Serial No. 77 of Notification No. 12/2017-C.T. (Rate)
available only when a member’s contribution per month is up to ` 7,500 -
Contribution more than ` 7,500 will not be eligible for exemption under
Serial No. 77 and entire contribution amount liable to be taxed -
Contention that for contributions above ` 7,500 per member per month,
difference amount alone liable to tax not a correct interpretation of
notification - Member who contributes an amount which is more than `
7,500 liable to pay tax on entire contribution amount - C.B.I. & C. Circular
No. 109/28/2019-GST, dated 22-7-2019 clarifying issue cannot be applied
prospectively as it does not bring any new levy - Order of Authority for
Advance Ruling affirmed — In Re : Vaishnavi Splendour Homeowners Welfare
Association (App. A.A.R. - GST - Kar.) .......................... 360
— taxability of services supplied by Association to Members - See under
RESIDENTIAL COMPLEX ............................. 360
Mala fide intention - Extended period of limitation not invocable when
evidence on record didn’t reflect any mala fide intention of the assessee -
See under DEMAND ................................ 445
Mall construction which was rented out, input services eligible to Cenvat
credit prior 1-4-2011 - See under CENVAT CREDIT ............... 426
Mandatory pre-deposit, sustainability of adjustment of duty paid under
protest - See under PRE-DEPOSIT FOR FILING APPEAL ............ 93
Manipulation of records resulting in seizure of truck containing areca nuts,
sustainability of seizure under IPC provisions - See under SEIZURE ..... 133
Manpower Recruitment or Supply Agency service not applicable on Player
Release Fee paid to overseas Cricket Control Boards by IPL team for
release of players - See under IPL TOURNAMENT ............... 456
— not applicable on Player Transfer Fee received by IPL team for transfer of
player to another team - See under IPL TOURNAMENT ............ 456
Manual filing of application for Advance Ruling permitted to Registered
OIDAR service provider - See under ADVANCE RULING
APPLICATION .................................... 25
GST LAW TIMES  26th March 2020  339