Page 197 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 667
Export (Contd.)
— of packaged software, refund of Service Tax paid on input services of
outsourcing software admissible - See under REFUND/REFUND CLAIM . . 206
Export of Services - AAR has jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY......................... 40
— IGST not leviable under RCM - See under EXPORT OF SERVICES ....... 420
— IGST - Reverse Charge Mechanism (RCM) - Export of services by
applicant, if any, do not attract IGST under RCM, as the applicant
becomes supplier for the said services whereas Reverse Charge
Mechanism shifts the tax liability on to the receiver - Sections 2(6) and 5
of Integrated Goods and Services Tax Act, 2017 — In Re : Fom Aluminium
Machines Pvt. Ltd. (A.A.R. - GST - Kar.) .......................... 420
Export Promotion Capital Goods Scheme - Exemption from payment of
Customs duty under Scheme not an exemption simpliciter -
Authorisation holder having corresponding obligation to export goods
equivalent to six times duty saved on import of such capital goods —
Prince Spintex Pvt. Ltd. v. Union of India (Guj.) ...................... 261
Exporter claiming inadvertent drawback on export of goods during transit
provision, refund of IGST not deniable - See under REFUND/REFUND
CLAIM ........................................ 22
Extended period not invocable in absence of wilful misstatement or
suppression of fact - See under RECOVERY/DEMAND ............ 382
— of limitation invocable, as plea of bona fide belief not sustainable there
being no ambiguity in law - See under DEMAND ................ 123
— Show Cause Notice not alleging wilful misstatement or suppression of
fact, extended period not invocable - See under INTERPRETATION OF
STATUTES ..................................... 382
Facts known to Department before issue of Show Cause Notice, extended
period of limitation not invocable - See under DEMAND ............ 561
Fake and fabricated documents generated to avail ITC, anticipatory bail
granted to accused - See under BAIL ........................ 19
False documents issued in name of bogus firms, scope of FIR filed under
GST law - See under OFFENCE .......................... 529
Ferrous Waste and Scrap supply, classification thereof - See under SUPPLY ... 606
FINANCE ACT, 1994 :
— Section 65 - See under EMPLOYMENT TERMINATION FACILITATION
SERVICE ....................................... 89
— Section 65(19) - See under DEMAND ....................... 561
— Section 65(26) - See under COMMERCIAL TRAINING OR COACHING
SERVICES ...................................... 304
— Section 65(68) - See under MANPOWER SUPPLY ................ 406
— Section 65(90a) - See under DEMAND ...................... 289
— See also under RENTING OF IMMOVABLE PROPERTY
SERVICE ................................. 561

GST LAW TIMES  30th April 2020  197