Page 268 - GSTL_26th March 2020_Vol 34_Part 4

762 GST LAW TIMES [ Vol. 34
tax paid goods, demand of GST set aside with penalty reduced to ` 10000
- See under DETENTION .............................. 283
Taxability - Ancillary services supplied along with principal service of
transmission and distribution of electricity, taxability thereof as bundled
services - See under BUNDLED SERVICE .................... 385
— Consultancy in the field of environment provided by autonomous
organization, taxability thereof - See under CHARTERED
ACCOUNTANT ................................... 429
Taxable person - Supply of instrument to hospital by one taxable person
while reagents, calibrators and disposables supplied his distributor, it is
not a composite supply - See under COMPOSITE SUPPLY ........... 579
Team logistical liaison - Business Support Service not applicable on amount
paid by IPL team to overseas entity for providing team logistical liaison,
PR and marketing media services - See under IPL TOURNAMENT ...... 456
Technical glitches in filing Form GST TRAN-1 electronically on GSTN
portal, nodal officer to address the problem - See under INPUT TAX
CREDIT (ITC) .................................... 127
— in filing Form GST TRAN-1 for availing transitional credit , extension of
time granted - See under INPUT TAX CREDIT (ITC) .............. 50
Technical know-how provided to assessee by foreign entity not registered in
India under Patents Act, 1970, royalty not taxable - See under
INTELLECTUAL PROPERTY RIGHT SERVICE ................. 507
Telecom Tower Installation, taxability under Works Contract - See under
WORKS CONTRACT SERVICE .......................... 527
Territorial jurisdiction of AAR - See under RULING OF AUTHORITY FOR
ADVANCE RULING ................................ 306
— of Central Excise officials on Service Tax matters, scope of - See under
JURISDICTION ................................... 39
Tickets - 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
Time mentioned in E-way Bill expired, minor penalty imposable but
demand of tax set aside - See under DETENTION ................ 261
Time-limit for pronouncing ruling by AAR - See under ADVANCE
RULING ....................................... 360
— for revision of declaration in FORM GST TRAN-1 cannot be extended
under writ jurisdiction - See under WRIT JURISDICTION ........... 119
Tippers body built on chassis supplied by principal, classification and rate
of GST - See under BODY BUILDING ON CHASSIS ............... 290
— on chassis supplied by principal is supply of service and not supply of
goods - See under BODY BUILDING ON CHASSIS ............... 290
Trailers body built on chassis supplied by principal, classification and rate
of GST - See under BODY BUILDING ON CHASSIS ............... 290
— on chassis supplied by principal is supply of service and not supply of
goods - See under BODY BUILDING ON CHASSIS ............... 290
Training in the field of environment provided by autonomous organization,
taxability thereof - See under CHARTERED ACCOUNTANT ......... 429
Transfer in Title of Goods - Moulds for manufacturing auto parts - Levy of
GST - Applicant getting auto parts manufactured abroad from the
GST LAW TIMES  26th March 2020  364