Page 261 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 755
Reversal of credit - Cenvat credit not required to be reversed in respect of
sale of tickets for cricket tournament which is not a service - See under
IPL TOURNAMENT ................................ 456
— Residential complex construction and sale thereof prior to and after 13-4-
2016, requirement of reversal of credit for using common input service -
See under CENVAT CREDIT ........................... 416
— Transportation charges addition in value for payment of Central Excise
duty not meaning reversal of Cenvat credit - See under CENVAT
CREDIT ....................................... 442
Reverse Charge liability under Franchise service not applicable on
providing Educational Service in collaboration with foreign university -
See under FRANCHISE SERVICES ........................ 502
Reverse Charge Mechanism liability of Service Tax paid prior to 1-7-2012,
recipient permitted to utilize credit of Service Tax paid - See under
CENVAT CREDIT ................................. 548
— when not applicable on Royalty paid to foreign entity for providing
technical know-how - See under INTELLECTUAL PROPERTY RIGHT
SERVICE ...................................... 507
Revision of declaration in FORM GST TRAN-1, writ jurisdiction not
exercisable on extending time limit - See under WRIT JURISDICTION .... 119
Rights - Circulars cannot take away vested right of taxpayer granted by
Statute - See under DEPARTMENTAL CIRCULARS .............. 196
— of parties cannot be subjugated to poor and inefficient software systems -
See under REFUND/REFUND CLAIM ...................... 90
Royalty paid to foreign based entity for providing technical know-how not
taxable under RCM and also otherwise - See under INTELLECTUAL
PROPERTY RIGHT SERVICE ........................... 507
Ruling of Authority for Advance Ruling - Applicability - Said authority is
constituted for respective State/Union Territory and is not a Central
Authority - Hence, its ruling is applicable only within territorial
jurisdiction of concerned State or Union Territory - Further, such ruling
being applicant specific, is not applicable to similarly placed other taxable
person even under same territorial jurisdiction - Section 95 of Central
Goods and Services Tax Act, 2017 — In Re : Parker Hannifin India Pvt. Ltd. (App.
A.A.R. - GST - Kar.) ................................... 306
— Solar Power Generating System (SPGS), sustainability of ruling on rate of
GST after amendment in Notification - See under WORKS CONTRACT ... 333
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 :
— Cut-off date - C.B.I. & C. Circular No. 1072/05/2019-CX, dated 25-9-2019 -
Exclusion of cases under appeal and where final hearing has taken place
on or before 30th June, 2019 from purview of Scheme - Cut-off date of 30-
6-2019 not made applicable in all four eventualities covered by Rule 3 of
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 but applicable
only to eventualities covered under Rules 3(a) and 3(c) ibid - Clauses
Nos. (vii) and (viii) of said circular not in violation of Scheme or relevant
Act — Nidhi Gupta v. Union of India (Del.) ........................ 61
— Rule 3 - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 ........................... 61
— Rule 3(a) - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 ........................... 61
— Rule 3(c) - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 ........................... 61
GST LAW TIMES  26th March 2020  357