Page 4 - GSTL_26th March 2020_Vol 34_Part 4

ii GST LAW TIMES [ Vol. 34

Composite supply for levy of GST — Manmohan Gupta .............. J121
Electricity supplied as per lease agreement — Levy of GST — CA Raman
Venkat ....................................... J124
Taxability of notice pay as consideration — An analysis — Ramesh Chandra
Jena ......................................... J126

Court-room Highlights

Cenvat on Lending services — Interest earned by bank in advancing loans,
whether to be considered for determining amount of reversal in terms of
Rule 6(3A)(c) of Cenvat Credit Rules, 2004? ................... J132
Construction of canals and other irrigation projects, whether liable to Service
Tax? ........................................ J139
Construction of complex under a composite contract involving supply of
service and transfer of property in goods, whether taxable under Sections
65(105)(zzq) and 65(105)(zzzh) of Finance Act, 1994? ............. J134
Consulting Engineer service — Agency fee received for providing technical
assistance, expertise in management and supervision of Road
Construction Project under PMGSY, whether taxable? ............. J133
Credit Card Services under Banking and Other Financial services — Part of
interchange fee accruing to issuing bank, whether taxable under category
of Credit Card services? .............................. J136
Education services — Auxiliary Education services provided to Educational
Trusts running schools/colleges and also providing coaching for
engineering/medical examinations at a fee, whether eligible to
exemption post 1-7-2012? ............................. J131
Electricity Distribution services — C.B.I. & C. Circular No. 34/8/2018-GST,
whether ultra vires Notification No. 12/2017-C.T. (Rate) and Section 8 of
CGST Act, 2017? .................................. J137
Electricity Distribution services — Meter hiring, testing and shifting charges,
application fee for electricity connection and charges for duplicate
electricity bills, whether taxable? ......................... J137
Lending service — Activity of advancing loans by banks, whether exempt
from Service Tax? ................................. J132
Manpower Supply services provided to subsidiary company, whether
taxable when salary of employees reimbursed by it? .............. J132
Penalty for delayed filing of GSTR-3B, whether can be waived? ......... J136
Penalty under Section 78 of Finance Act, 1994, whether can be reduced to
25% when tax with interest paid before issue of show cause notice? ..... J132
Penalty waiver on the ground of bona fide belief and payment of tax with
interest, sustainability thereof? .......................... J135
Refund of Transportation services by recipient of Gas through Pipeline on
price revision — Limitation when service provider not paying tax on
provisional basis? ................................. J130

GST LAW TIMES  26th March 2020  4