Page 32 - GSTL_2nd April 2020_Vol 35_Part 1

xxx GST LAW TIMES [ Vol. 35
Summons under GST law cannot be stayed under writ jurisdiction - See
under WRIT JURISDICTION ............................ 71
Suo motu adjustment of refund for recovery of dues violating natural justice
- See under RECOVERY .............................. 18
Supply/delivery of goods at Indian port, IGST not levaible on ocean freight -
See under INTEGRATED GOODS AND SERVICES TAX (IGST) ........ 82
TDS under GST - Restrictions in respect of tender filed during pre-GST
regime - See under GST LEVY ............................ 3
Technology services transfer from abroad, scope of admissibility of
exemption from service tax to recipient to extent R & D Cess - See under
CESS ......................................... 123
Telecom Services - Credit admissible on interconnection usage charges - See
under CENVAT CREDIT .............................. 119
Tender filed during pre-GST regime, restrictions on tax deduction - See
under GST LEVY ................................... 3
Time-limit for availment of transitional ITC under GST - See under INPUT
TAX CREDIT .................................... 84
— for payment of tax after detention of goods under GST - See under
NOTICE ....................................... 64
Trade Mark violation, bail when granted to GST registrant - See under BAIL . . 16
Trade Marks Act, 1999 - See under BAIL ....................... 16
Transfer of technology services from abroad, scope of admissibility of
exemption from service tax to recipient to extent R & D Cess - See under
CESS ......................................... 123
Transit seizure/detention of goods and vehicle, procedure for release
thereof - See under DETENTION/SEIZURE ................... 67
Transitional credit under GST, time limit for availment - See under INPUT
TAX CREDIT .................................... 84
Tribunal has no power to grant refund beyond time-limit - See under
REFUND/REFUND CLAIM ............................ 129
Undivided share of land - 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
UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 129 - See under INTERPRETATION ................... 67
— Section 129(3) - See under DETENTION/SEIZURE ............... 67
VALUATION (SERVICE TAX) :
— Composite contracts - Purchase of commercial property including
undivided share of land along with goods used therein - Levy under
Section 66E of Finance Act, 1994 and Section 67 ibid read with Rule 2A of
Service Tax (Determination of Value) Rules, 2006 [as amended by Service
Tax (Determination of Value) (2nd Amendment) Rules, 2012 w.e.f. 1-7-
2012] - HELD : Rule 2A of Service Tax (Determination of Value) Rules,
2006 deals only with determination of value of service portion in
execution of works contract referred to in clause (h) of Section 66E ibid -
GST LAW TIMES  2nd April 2020  96