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xx GST LAW TIMES [ Vol. 35
Exemption (Contd.)
done in accordance with statutory provisions of law - Express provision
in Section 174(2)(c) of Central Goods and Services Tax Act, 2017
providing that any tax exemption granted as an incentive against
investment through notification under erstwhile Central Excise Act, 1944
not to continue as privilege if notification rescinded - Notification No.
50/2003-C.E. granting 100% exemption rescinded - Absence of challenge
to recission of notification or vires of Section 174 of Central Goods and
Services Tax Act, 2017 - Pleas of promissory estoppel not maintainable —
Hero Motocorp. Ltd. v. Union of India (Del.) ........................ 99
— from service tax under Notification No. 18/2002-S.T., dated 16-12-2002 to
extent of R & D cess, scope of - See under CESS ................. 123
— Onus of proof - Well-settled position of law that person claiming
exemption needs to prove that he satisfies all conditions of Notification
so as to be eligible to benefit of the same — Inox Wind Ltd. v. Commissioner of
Service Tax, Noida (Tri. - All.) ............................... 123
— under Area Based Exemption scheme not admissible on migration to GST
- See under AREA BASED EXEMPTION ..................... 99
Exemption Notifications, scope of interpretation - See under
INTERPRETATION OF STATUTES ........................ 123
Export of Services - AAR has jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY ........................ 40
Exporter claiming inadvertent drawback on export of goods during transit
provision, refund of IGST not deniable - See under REFUND/REFUND
CLAIM ........................................ 22
Extended period of limitation invocable, as plea of bona fide belief not
sustainable there being no ambiguity in law - See under DEMAND ...... 123
Fake and fabricated documents generated to avail ITC, anticipatory bail
granted to accused - See under BAIL ....................... 19
FINANCE ACT, 1994 :
— Section 65 - See under EMPLOYMENT TERMINATION FACILITATION
SERVICE ....................................... 89
— Section 66E - See under VALUATION (SERVICE TAX) ............. 52
— Section 66E(b) - See under VALUATION (SERVICE TAX) ........... 52
— Section 66E(e) - See under EMPLOYMENT TERMINATION
FACILITATION SERVICE ............................. 89
— Section 67 - See under VALUATION (SERVICE TAX) .............. 52
— Section 73 - See under DEMAND ......................... 123
— Section 78 - See under PENALTY ......................... 123
— Section 83 - See under REFUND/REFUND CLAIM .......... 52, 129, 135
— Section 86 - See under APPELLATE TRIBUNAL ................. 29
— Section 104(1) - See under REFUND/REFUND CLAIM ............. 135
Finance Bill, 2017 - See under REFUND/REFUND CLAIM ............ 135
Form GST MOV-10, applicability of time-limit for payment of tax after
detention - See under NOTICE ........................... 64
GST LAW TIMES  2nd April 2020  86