Page 272 - GSTL_26th March 2020_Vol 34_Part 4

766 GST LAW TIMES [ Vol. 34
WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 129 - See under PENALTY ......................... 63
Wheeling and Banking with grid of excess electricity generated by private
parties for captive consumption, taxability thereof - See under
ELECTRICITY GENERATED ........................... 567
WORDS AND PHRASES :
— Definition of supply explained - See under SUPPLY ............... 360
— Phrase “communicated to such person” in Section 129 of Uttar Pradesh
Goods and Services Tax Act, 2017 to be construed to imply that order be
necessarily brought to knowledge of person likely to be aggrieved - See
under APPEAL TO APPELLATE AUTHORITY ................. 48
— Taxability - It means liability to taxation - It takes in its sweep not being
taxable also — Torrent Power Ltd. v. Union of India (Guj.) ................ 385
Works contract composition scheme, applicability - See under
CONSTRUCTION SERVICES ........................... 466
— Composition Scheme - Prior Intimation - Requirement of - Issue no longer
res integra having been decided in favour of assessee in decision for
earlier period in Final Order Nos. 42320-42321/2018, dated 29-8-2018 -
Prior intimation being procedural issue, substantial benefit of said
scheme not deniable - Rule 3 of Works Contract (Composition Scheme for
Payment of Service Tax) Rules, 2007 — Alstom T & D India Ltd. v. Commissioner
of Central Excise, Chennai (Tri. - Chennai) ......................... 521
— Construction of flats for DDA amounts to works contract - See under
CONSTRUCTION OF COMPLEX SERVICE ................... 466
— Construction services - Activity of laying of pipelines/sewerage system
for transmission of water/sewerage not amounts to Erection,
Commissioning or Installation service but is a civil construction as the
said activity includes construction of space for laying of pipelines for
transmission of fluid - Since services rendered to Government authority
(Uttar Pradesh Jal Nigam) and not to a commercial undertaking, question
of taxability not arises - Sections 65(39a) and 65(105)(zzzza) of Finance
Act, 1994 — Angraj Civil Projects Pvt. Ltd. v. Commr. of C. Ex. & S.T., Lucknow (Tri. -
All.) ......................................... 574
— Solar Power Generating System (SPGS) - Setting up of SPGS on turnkey
basis - Ruling given on the basis of Notification No. 1/2017-C.T. (Rate) -
Legal position in respect of Serial No. 234 in Notification No. 1/2017-C.T.
(Rate) changed w.e.f. 1-1-2019 by amendment brought in by Notification
No. 24/2018-C.T. (Rate) and in respect of Serial No. 38 of Notification No.
11/2017-C.T. (Rate) w.e.f. 1-1-2019 by amendment brought in by
Notification No. 27/2018-C.T. (Rate) - Change in rate of tax and
percentage of goods and services involved in SPGS after amendment -
Advance ruling granted no more binding on assessee or concerned
authorities - Assessee may seek fresh Advance Ruling - Order of
Authority for Advance Ruling set aside - Section 103(2) of Central Goods
and Services Tax Act, 2017 — In Re : Hero Solar Energy Pvt. Ltd. (App. A.A.R. - GST
- Haryana) ....................................... 333
Works Contract Composition Scheme, scope of exemption - See under
EXEMPTION .................................... 176
WORKS CONTRACT (COMPOSITION SCHEME FOR PAYMENT OF
SERVICE TAX) RULES, 2007 :
— Rule 3 - See under WORKS CONTRACT ..................... 521
GST LAW TIMES  26th March 2020  368