Page 195 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 665
Drinking water after being purified supplied to public in empty unsealed
cans, exemption from GST not admissible - See under WATER ........ 450
DRUGS AND COSMETICS ACT, 1940 :
— First Schedule - See under CLINICAL ESTABLISHMENT ........... 447
Dual investigations on same issue under GST, sustainability thereof - See
under INVESTIGATIONS .............................. 36
— under GST, scope of applicability of bar thereon - See under
INVESTIGATIONS .................................. 4
Duty and Interest paid before the issuance of Show Cause Notice, penalty
not imposable - See under PENALTY ....................... 202
Economic fraud under GST law, anticipatory bail not granted to accused -
See under BAIL ................................... 551
Electricity generation from coal sent by principal manufacturer, activity
covered under Job-work and taxable accordingly - See under JOB WORK . . 456
Employees State Insurance Act, 1948 - See under CENVAT CREDIT ....... 121
Employment Termination Facilitation service - Employees quitting
employment without serving during notice period - Amount received
from them by the employer equal to salary for the said period not taxable
under Section 66E(e) of Finance Act, 1994 as employer not rendered any
taxable service or tolerated any act of the employee but has merely
facilitated sudden exit of employees by imposing cost upon them for
such an act - Notice pay in lieu of sudden termination does not give rise
to rendition of service either by employer or by employees - Section 65 of
Finance Act, 1994 — GE T & D India Limited v. Deputy Commissioner of C. Ex.,
Chennai (Mad.) ...................................... 89
Enquiry in respect of availment of ITC without receipt of goods, writ
jurisdiction not invocable for staying summons - See under WRIT
JURISDICTION .................................... 71
ER-1 filed regularly, extended period of limitation not applicable - See under
DEMAND ...................................... 576
Erection, Commissioning or Installation services, input service credit
admissible - See under CENVAT CREDIT .................... 118
Error - IGST refund on exports during transitional period not deniable for
inadvertent and unintentional error of claiming drawback - See under
REFUND/REFUND CLAIM ............................ 22
Escalator - Scope of admissibility of ITC - See under INPUT TAX CREDIT .... 438
Ex parte re-assessment order not sustainable - See under RE-ASSESSMENT .... 92
Exempted Service of Solid Waste Management supplied to Municipality,
TDS provisions not applicable - See under TDS ................. 413
— TDS provisions not applicable - See under TDS ................. 363
Exemption admissible on supply of NOC by Government Department - See
under SUPPLY ................................... 606
— admissible to New Kolkata Development Authority (NKDA), it being a
local authority - See under LOCAL AUTHORITY ................ 416
GST LAW TIMES  30th April 2020  195