Page 250 - GSTL_26th March 2020_Vol 34_Part 4

744 GST LAW TIMES [ Vol. 34
be covered in assessee’s favour by various decisions as reported in 2015
(38) S.T.R. 709 (Tri. - LB) and 2011 (21) S.T.R. 41 (Tri. - Ahmd.), matter
remanded for fresh adjudication in view of such decisions - Sections
65(39a) and 65(105)(zzzza) of Finance Act, 1994 — H.M. Pipes Pvt. Ltd. v.
Commissioner (Appeals), C. Ex., Jaipur-I (Tri. - Del.) ..................... 450
Pipelines laying for Government for transmission of water not taxable, it
being a civil work - See under WORKS CONTRACT .............. 574
Place of supply - AAR has no jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY ........................ 661
— Supply to SEZ in one State from supplier in another State, place of supply
- See under SEZ ................................... 102
Plant and Machinery - Land belonging to another company cannot be
attached along with Plant and Machinery belonging to defaulter
Company - See under ATTACHMENT OF LAND ................ 162
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
Player Transfer fee - Manpower Recruitment or Supply Agency service not
applicable on Player Transfer Fee received by IPL team for transfer of
player to another team - See under IPL TOURNAMENT ............ 456
— received IPL team for transfer of a player to another team not taxable
under Manpower Recruitment or Supply Agency service - See under IPL
TOURNAMENT ................................... 456
Plots sold after development, activity not covered under Real Estate Agent
services - See under REAL ESTATE AGENT SERVICE ............. 486
— activity not covered under Site Formation service - See under SITE
FORMATION SERVICE .............................. 486
Police Officers - GST officers are not Police Officers - See under
INVESTIGATION .................................. 155
Poly Vinyl Chloride (PVC) sheet printed with advertisement material,
classification and rate of GST - See under PRINTING OF ADVERTISING
MATERIAL ..................................... 626
Polypropylene Non-woven Fabric Bags, classification and rate of GST - See
under BAGS ..................................... 635
Powder - Nutritional powders for diabetic patients, classification of - See
under FOOD ..................................... 377
Power for provisional attachment of bank account under GST is not absolute
- See under ATTACHMENT OF BANK ACCOUNT ............... 592
— of Municipal Council to collect entertainment tax over and above GST -
See under ENTERTAINMENT TAX ........................ 82
Pre-deposit for filing appeal - Maharashtra Value Added Tax Act, 2002 -
Petitioner requesting for adjustment of duty paid under protest against
mandatory pre-deposit in accordance with Section 26(6A) of Maharashtra
Value Added Tax Act, 2002 - ` 3.64 crores paid under protest before
Assessment Order was passed and assessment order and notice of
demand raising demand of ` 24,34,11,956 after adjusting amount already
paid under protest - Revenue insisting for pre-deposit on the basis of tax
liability subsisting as on date of Assessment Order against which appeal
to be filed - HELD : Clauses (a) and (b) of sub-section (6A) of Section 26
ibid, impose pre-conditions for filing first appeal particularly of annexing
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