Page 27 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] INDEX - 2nd April, 2020 xxv
Apparently interim order ibid has been misconstrued by authorities - In
view of specific interim order ibid, statutory provision prescribing time-
limit had no role to play - Impugned notice quashed - Sections 129 and
130 of Central Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — ABB India Limited v. Union of India (Guj.) ............ 64
NOTIFICATIONS :
— Notification No. 18/2002-S.T. - See under CESS ................. 123
— Notification No. 50/2003-C.E. - See under EXEMPTION ............. 99
— Notification No. 46/2011-S.T. - See under CESS ................. 123
— Notification No. 131/2016-Cus. (N.T.) - See under REFUND/REFUND
CLAIM ........................................ 22
— Notification No. 8/2017-I.T. (Rate) - See under INTEGRATED GOODS
AND SERVICES TAX (IGST) ............................ 82
— Notification No. 10/2017-I.T. (Rate) - See under INTEGRATED GOODS
AND SERVICES TAX (IGST) ............................ 82
Ocean freight on supply/delivery of goods at Indian port, IGST not leviable
- See under INTEGRATED GOODS AND SERVICES TAX (IGST) ........ 82
Offence of alleged Trade Mark violation, bail when granted to GST
registrant - See under BAIL ............................. 16
— under GST, scope of Bail to Chartered Accountant - See under BAIL ....... 32
Onus of proof to avail exemption is on person claiming it - See under
EXEMPTION .................................... 123
Order - Ex parte re-assessment order not sustainable - See under RE-
ASSESSMENT .................................... 92
— Non-speaking order of appellate Tribunal on refund of service tax on Port
services, not sustainable - See under APPELLATE TRIBUNAL ......... 29
— of AAR at admission stage for non-maintainability of application, writ
jurisdiction invocable - See under WRIT JURISDICTION ............. 40
— Service of adjudication order established, dismissal of appeal for delay in
filing sustainable - See under APPEAL TO COMMISSIONER (APPEALS) . . 141
Penalty - Availment of exemption without fulfilling condition of Notification
and without discharging R & D Cess liability - Provisions of Notification,
contravened thus making assesee liable to penalty - Imposition of penalty
upheld - Section 78 of Finance Act, 1994 — Inox Wind Ltd. v. Commissioner of
Service Tax, Noida (Tri. - All.) .............................. 123
Photographic services - Contract of skill and labour - Levy of VAT - Issue
no longer res integra having been decided in catena of decisions that levy
of Service Tax and VAT is mutually exclusive and that aforesaid service
is of skill and labour rather than sale of any goods - In view of above,
since petitioner is already discharging Service Tax, demand of VAT on
same activity not sustainable - Impugned VAT assessment quashed -
Article 226 of Constitution of India — Rajeswari Colour Lab v. Commissioner of
Commercial Taxes, Chennai (Mad.) ............................. 75
Pivotal role player in GST fraud, bail not granted - See under BAIL ........ 93
Place of supply - AAR has jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY......................... 40
GST LAW TIMES  2nd April 2020  91