Page 271 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 765
VALUATION (SERVICE TAX) :
— Associated enterprises - Outstanding receivables as on 10-5-2008 from
associated enterprises to whom services provided by assessee, not
taxable - Section 67 of Finance Act, 1994 — Indu Projects Ltd. v. Commissioner of
Cus., C. Ex. & S.T., Hyderabad-Iv (Tri. - Hyd.) ....................... 466
— Commercial or Industrial Construction services - Abatement - Turnkey
projects - In earlier Final Order Nos. 42320-42321/2018, dated 29-8-2018
in respect of same party for earlier period, issue was decided in assessee’s
favour by holding that three different services were provided under three
separate contracts and that Department had failed to establish that this
was a single Turnkey project trifurcated to evade Service Tax - Following
said decision held that abatement under Notification No. 1/2006-S.T. was
admissible on civil work carried out under aforesaid services - Sections
65(65b) and 67 of Finance Act, 1994 — Alstom T & D India Ltd. v. Commissioner of
Central Excise, Chennai (Tri. - Chennai) .......................... 521
— Maintenance and Repair service of photocopiers, printers, scanners, fax
machines, MFDs, etc. sold to customers - Aforesaid activity carried under
contracts, i.e., Full Service Maintenance Agreement, Spares and Service
Agreement, Volume Based Service taxable only up to 30% of contract
value that is related to labour charges and rest of 70% of the value on
which Sales Tax paid not taxable - Section 67 of Finance Act, 1994 — Xerox
India Ltd. v. Commissioner of C. Ex. & S.T., Gurgaon-Ii (Tri. - Chan.) ............. 556
— when CHA also provides services of packing, palletisation, storage,
transportation and handling of cargo - See under CUSTOMS HOUSE
AGENT’S SERVICES ................................ 569
Value shown in invoice found to be low than MRP of goods,
seizure/detention for this reason not sustainable - See under
SEIZURE/DETENTION .............................. 142
Vehicle - 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
— E-way Bill not updated on break down of vehicle carrying tax paid goods,
demand of GST set aside with penalty reduced to ` 10000 - See under
DETENTION .................................... 283
— Penalty imposable for not updating E-way Bill on change of vehicle due
to break down of earlier vehicle - See under DETENTION ........... 251
— Release of seized goods and vehicle under GST permissible only on
furnishing a bank guarantee and not on furnishing an indemnity bond -
See under SEIZURE ................................ 145
— Release of seized vehicle containing tax paid goods on furnishing of Bank
Guarantee - See under SEIZURE .......................... 20
Vehicle number - Error in two digits/character of vehicle number in E-way
Bill being a minor mistake, penalty reduced - See under DETENTION .... 235
Voluntary Compliance Encouragement Scheme (VCES) for Service Tax -
Notice for rejecting VCES declaration - Limitation - Rejection of VCES
declaration on ground of initiation of proceedings on 1-3-2013 against
declarant not justified when competent authority itself failed to issue
notice proposing to reject such declaration within 30 days of its filing -
Sections 106 and 111 of Finance Act, 2013 — Raj Infrastructure v. Commissioner
of GST, Mumbai Central (Tri. - Mumbai) .......................... 223
Warrantee services provided by car manufacturers not taxable under
Franchise Service - See under FRANCHISE SERVICE .............. 532

GST LAW TIMES  26th March 2020  367