Page 189 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 659
Cost reimbursement - Demand - Expenses in respect of boarding, lodging,
travel, tickets, taxis, etc. inadvertently charged to the appellant by the
vendors, cab operators, travel agents, etc. and recovered by appellant
from respective entities on actual basis - Such reimbursable expenses
being not in the nature of service, therefore, no Service Tax leviable -
Demand not sustainable - Section 73(1) of Finance Act, 1994 — Ernst and
Young Pvt. Ltd. v. Commissioner of Service Tax, Delhi-II (Tri. - Del.) ............. 202
Counsel of GST fraudsters arrested as co-accused for assisting in
incorporation of bogus firms, bail admissible - See under BAIL ......... 93
Criminal Offence of alleged Trade Mark violation, bail when granted to
GST registrant - See under BAIL .......................... 16
Cum-tax benefit admissibility in suppression case - See under DEMAND .... 409
CUSTOMS ACT, 1962 :
— Section 2(20) - See under REFUND/REFUND CLAIM ............. 208
— Section 14 - See under VALUATION (GST) ................... 486
— Section 25 - See under IMPORT .......................... 261
Customs duty - Exemption from payment of Customs duty under EPCG
Scheme, scope of - See under EXPORT PROMOTION CAPITAL GOODS
(EPCG) SCHEME .................................. 261
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— Section 3(1) - See under IMPORT ......................... 261
— Section 3(3) - See under IMPORT ......................... 261
— Section 3(5) - See under IMPORT ......................... 261
— Section 3(7) - See under IMPORT ......................... 261
— Section 3(9) - See under IMPORT ......................... 261
— 4901 - See under PRINTING SERVICES ...................... 366
— 9954 - See under CONSTRUCTION SERVICES .................. 354
Deductions from valuation under Commercial Training or Coaching
services, scope of - See under VALUATION (SERVICE TAX) ......... 304
Default in filing returns, scope of cancellation of registration - See under
INTERPRETATION OF STATUTE ......................... 8
— scope of cancellation of registration - See under REGISTRATION ........ 8
Delay in filing appeal when condonable/not condonable - See under
APPEAL ....................................... 519
— in filing appeal when condonable/not condonable - See under APPEAL ... 193
— in filing in refund claim, condonation thereof - See under
REFUND/REFUND CLAIM ........................... 135
— of two days in filing refund application cannot be condoned by Court -
See under REFUND/REFUND CLAIM ..................... 401
Delegation of power by Commissioner to order arrest under GST law - See
under ARREST ................................... 145
— by seniors to juniors, scope of - See under WORDS AND PHRASES ...... 145
GST LAW TIMES  30th April 2020  189