Page 247 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 741
Official Liquidator required to obtain GST registration for companies under
liquidation - See under REGISTRATION ...................... 80
OIDAR service provider permitted to file Advance Ruling application
manually - See under ADVANCE RULING APPLICATION ........... 25
Onerous Conditions for grant of bail under GST relaxed - See under BAIL .... 44
Order against deceased assessee not sustainable - See under ASSESSMENT ... 414
— confirming imposition of tax and penalty passed prior to scheduled date
of hearing, natural justice violated - See under SEIZURE ............. 45
— of Apex Court on classification under Central Excise, applicability on
VAT matters - See under DECORATIVE LAMINATED SHEETS ....... 123
— passed without reason or without considering assessee’s objection not
sustainable - See under CONFISCATION .................... 412
Outward transportation of goods - Cenvat credit on outward transportation
charges, extended period of limitation when not applicable - See under
DEMAND ...................................... 442
— Goods Transport Agency service for outward transportation of goods,
admissibility of Cenvat Credit - See under CENVAT CREDIT ......... 442
Overseas agencies - Business Auxiliary Service not applicable to amount
paid by IPL team to overseas agencies for holding negotiations with
overseas players - See under IPL TOURNAMENT ............... 456
Overseas Cricket Control Boards - Player Release Fee paid by IPL team to
overseas Cricket Control Boards for release of players not taxable under
Manpower Recruitment or Supply Agency service - See under IPL
TOURNAMENT .................................. 456
Overseas entities - Business Auxiliary Service provided for Promotion and
marketing of products of overseas entity in India when amounting to
export of services - See under REBATE/REFUND ................ 452
— provided Business Auxiliary Services by promotion of goods in India,
activity amounts to export of services - See under EXPORT OF SERVICES . . 523
Overseas player - Business Support Service - Fee paid by IPL team to
overseas player not taxable - See under IPL TOURNAMENT ......... 456
Owner - Contributions from members of association of owners of
apartments in complex, scope of exemption - See under MAINTENANCE
OF COMMON AREA IN RESIDENTIAL COMPLEX .............. 360
— of goods - 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
— of goods - Penalty order under GST against owner of goods served to
driver of truck, it is not a proper service - See under APPEAL TO
APPELLATE AUTHORITY ............................. 48
Packing of foodgrains for Public Distribution System (PDS) is a composite
supply to Government with principal supply of services, exemption
admissible - See under FOODGRAIN SUPPLY ................. 374
Packing service provided by CHA includible in assessable value of CHA
services - See under CUSTOMS HOUSE AGENT’S SERVICES ......... 569
Palletisation service provided by CHA includible in assessable value of
CHA services - See under CUSTOMS HOUSE AGENT’S SERVICES ..... 569
Parent concern located abroad, marketing/sales promotion by subsidiary
company in India amounts to export of services - See under
MARKETING/SALES PROMOTION ....................... 436
Part support service - Procurement of warranty goods on behalf of client not
taxable - See under BUSINESS AUXILIARY SERVICE ............. 470
GST LAW TIMES  26th March 2020  343