Page 19 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX - 2nd April, 2020 xvii
Research & Development Cess subsequent to payment of Service Tax and
(2) failure to maintain records so as to establish linkage between invoices
of R & D challans - HELD : Language of Notification unambiguous and
clear - Amendment in earlier Notification No. 18/2002-S.T. reflects upon
legislative intent and makes clear that Service Tax not merely exempted
to the extent of R & D Cess payable but said exemption would be
available only if R & D Cess paid before payment of Service Tax -
Expression used in conditions introduced as paid and not payable, thus
leading to inevitable conclusion that R & D Cess required to be paid
before payment of Service Tax - Assessee disentitled to benefit of
impugned Notification — Inox Wind Ltd. v. Commissioner of Service Tax, Noida (Tri.
- All.) ......................................... 123
CGST/SGST paid instead of IGST on inter-state trade, detained goods and
vehicle to be released on simple Bond - See under DETENTION ......... 78
Change in law on introduction of GST, area based exemption not admissible
- See under EXEMPTION .............................. 99
Chartered Accountant conniving in issuance of invoices without supply of
goods for availing fraudulently ITC, scope of Bail - See under BAIL ....... 32
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 438 - See under BAIL .......................... 19, 32
— Section 439 - See under BAIL .......................... 16, 93
Commercial property including undivided share of land along with goods
used therein acquired under composite contract, valuation thereof for
service tax - See under VALUATION (SERVICE TAX) .............. 52
Composite contracts of services, sale of built up area along with undivided
share of land and sale of goods, valuation thereof under Service Tax law -
See under VALUATION (SERVICE TAX) ..................... 52
Compounding of offence for passing ITC without supply of goods - See
under BAIL ...................................... 32
Condonation of delay in filing refund claim - See under REFUND/REFUND
CLAIM ....................................... 135
Connivance of fraudulent ITC passing by issuance of Invoices without
supply of goods, scope of Bail to Chartered Accountant - See under BAIL ... 32
CONSTITUTION OF INDIA :
— Article 226 - See under ADVANCE RULING AUTHORITY ............ 40
— See also under DETENTION/SEIZURE .................. 67
— See also under GST LEVY .......................... 3
— See also under INTERPRETATION OF STATUTE ......... 8, 40, 67
— See also under INVESTIGATIONS ................... 4, 36
— See also under NOTICE ........................... 64
— See also under PHOTOGRAPHIC SERVICES ............... 75
— See also under RECOVERY ......................... 18
— See also under REGISTRATION ...................... 8
— See also under WRIT JURISDICTION ............. 40, 61, 71, 89
— See also under WRIT PETITION ...................... 52
GST LAW TIMES  2nd April 2020  83