Page 177 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 647
Bail (Contd.)
— to Chartered Accountant - Offence under GST - Connivance of fraudulent
ITC passing by issuance of Invoices without supply of goods -
Compounding of offence - In view of gravity of economic offence in such
cases and Apex Court decision in case of P.V. Ramanna Reddy reported
in 2019 (26) G.S.T.L. J175 (S.C.), bail was denied in similar matter in CRM
No. 10075 of 2019 with liberty to go in for compounding - Following
same, bail not granted to accused but Trial Court given liberty to release
accused on bail if accused approaches authorities for compounding of
offence with minimum deposit of 20% of evaded amount - Section 438 of
Code of Criminal Procedure, 1973 - Section 69 of Central Goods and
Services Tax Act, 2017 — Arvind Kumar Munka v. Union of India (Cal.) ......... 32
Bank account attachment under GST, objection by assessee thereto cannot
be rejected on the ground of limitation - See under PROVISIONAL
ATTACHMENT .................................. 180
Bar on dual investigations under GST, scope of - See under
INVESTIGATIONS .................................. 4
Bogus Firms - False documents issued in name of bogus firms, scope of FIR
filed under GST law - See under OFFENCE ................... 529
Bona fide interpretation plea not applicable for not invoking extended
period inasmuch as wordings of Notifications very clear - See under
DEMAND ...................................... 123
Bond sufficient to release of goods and vehicles detained for paying
CGST/SGST instead of IGST on inter-State trade - See under
DETENTION ..................................... 78
Book-makers in Race Clubs provided with infrastructure facilities, fee and
commission leviable to Service Tax under BSS - See under BUSINESS
SUPPORT SERVICE ................................ 289
Breakwater wall designed to protect jetty is not a plant and machinery, ITC
not admissible - See under INPUT TAX CREDIT (ITC) ............. 499
Build up area - 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
Building construction, ITC not admissible it being an immovable property -
See under INPUT TAX CREDIT (ITC) ...................... 231
Bus Ticket printing - Classification and rate of GST - See under PRINTING
AND SUPPLY .................................... 606
Business Auxiliary Service - Demand not sustainable on grant of 51% equity
stake to Joint Venture - See under DEMAND .................. 561
— demand on deployment of staff to JV company not sustainable under BAS
- See under DEMAND ............................... 561
— vis-à-vis manufacture in case of job work, scope of - See under JOB
WORK ........................................ 196
Business Support Service (BSS) - Assessee providing infrastructural
support facilities to book-makers operating in club premises as also
arranging live telecast of races of other centers/Race Clubs and
GST LAW TIMES  30th April 2020  177