Page 245 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 739
Motor vehicles leased by one rent-a-cab operator to another rent-a-cab
operator taxable to Service Tax - See under RENT-A-CAB SERVICE ..... 445
Moulds for manufacturing auto parts abroad, GST leviable on transfer of
title of said Moulds - See under TRANSFER IN TITLE OF GOODS ...... 619
MRP of goods - Value shown in invoice found to be low than MRP of goods,
seizure/detention for this reason not sustainable - See under
SEIZURE/DETENTION .............................. 142
Municipality has power to collect entertainment tax over and above GST -
See under ENTERTAINMENT TAX ........................ 82
Natural justice violated when notice not issued to owner of goods but
issued to Driver for detention of goods being transported without E-way
Bill - See under PENALTY .............................. 63
— violation in adjudication beyond Show Cause Notice, order not
sustainable - See under REGISTRATION ...................... 78
Nodal officer - 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
Non-accountal of import goods - 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
Non-Turnkey Project, abatement from value admissible under Commercial
or Industrial Construction services - See under VALUATION SERVICE
TAX ......................................... 521
Non-woven Fabric Bags of Polypropylene, classification and rate of GST -
See under BAGS .................................. 635
Notice - Bank account’s attachment under GST not sustainable in absence of
notice for issuing proceedings under specified provisions of GST law -
See under ATTACHMENT OF BANK ACCOUNT ............... 143
— Bona fide lapse of assessee’s Counsel to bring to notice of Tribunal’s
earlier order passed by same Member at Bench, ROM not deniable - See
under RECTIFICATION OF MISTAKE ...................... 176
— Compensation received for additional stay despite notice to vacate the
premises not taxable under Renting of Immovable Property services - See
under RENTING OF IMMOVABLE PROPERTY SERVICE ........... 230
— E-Way Bill absent leading to detention of goods, penalty not imposable on
owner of goods when notice not served upon him but on Driver of
vehicle - See under PENALTY ............................ 63
— for initiating proceedings under specified provisions of GST law not
issued, provisional attachment of Bank account not sustainable - See
under ATTACHMENT OF BANK ACCOUNT ................. 143
— for rejecting VCES declaration, limitation thereof - See under
VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME (VCES)
FOR SERVICE TAX ................................. 223
NOTIFICATIONS :
— Notification No. 1/2006-S.T. - See under EXEMPTION ............. 176
— See also under VALUATION (SERVICE TAX) ............. 521
— Notification No. 5/2006-C.E. (N.T.) - See under REFUND/REFUND
CLAIM ....................................... 213
— Notification No. 22/2006-S.T. - See under BANKING AND OTHER
FINANCIAL SERVICES .............................. 447
— Notification No. 1/2017-C.T. (Rate) - See under BAGS ............. 635
GST LAW TIMES  26th March 2020  341