Page 198 - GSTL_30th April 2020_Vol 35_Part 5

668 GST LAW TIMES [ Vol. 35
Finance Act, 1994 (Contd.)
— Section 65(104c) - See under BUSINESS SUPPORT SERVICE (BSS) ....... 289
— Section 65(105)(k) - See under MANPOWER SUPPLY .............. 406
— Section 65(105)(zzc) - See under COMMERCIAL TRAINING OR
COACHING SERVICES .............................. 304
— Section 65(105)(zzzza) - See under WORKS CONTRACT SERVICE ...... 574
— Section 66B - See under DEMAND ......................... 289
— Section 66D - See under RECOVERY/DEMAND ................. 382
— Section 66E(b) - See under VALUATION (SERVICE TAX) ........... 52
— Section 66E(e) - See under EMPLOYMENT TERMINATION
FACILITATION SERVICE ............................. 89
— Section 67 - See under VALUATION (SERVICE TAX) ......... 52, 304, 309
— Section 73 - Scope of - Element of adjudication is inbuilt - Representation
on show cause notice has to be considered before quantifying Service Tax
dues — Brahmaputra Tele Productions Pvt. Ltd. v. State Bank of India (Gau.) ......... 536
— See also under DEMAND ................. 123, 406, 409, 576
— Section 73(1) - See under COST REIMBURSEMENT ............... 202
— See also under INTERPRETATION OF STATUTES ........... 382
— See also under PENALTY ......................... 202
— Section 73(1)(a) - See under RECOVERY/DEMAND ............... 382
— Section 73(1)(b) - See under RECOVERY/DEMAND .............. 382
— Section 73(1)(c) - See under RECOVERY/DEMAND ............... 382
— Section 73(1)(d) - See under RECOVERY/DEMAND .............. 382
— Section 73(1)(e) - See under RECOVERY/DEMAND ............... 382
— Section 73(3) - See under PENALTY ........................ 202
— Section 73A - See under DEMAND ........................ 561
— Section 75 - See under INTEREST ......................... 536
— Section 78 - See under PENALTY ...................... 123, 202
— Section 83 - See under REFUND/REFUND CLAIM ... 52, 129, 135, 200, 206, 401
— Section 85(3A) - See under APPEAL TO COMMISSIONER (APPEALS) .... 193
— Section 86 - See under APPELLATE TRIBUNAL ................. 29
— Section 86(7) - See under STRICTURES ...................... 183
— Section 104(1) - See under REFUND/REFUND CLAIM ............. 135
Finance Act, 2012 - See under DEMAND ....................... 289
Finance Bill, 2016 - See under REFUND/REFUND CLAIM ............ 401
Finance Bill, 2017 - See under REFUND/REFUND CLAIM ............ 135
First Information Report (FIR) under GST law, scope of - See under
OFFENCE ...................................... 529
Food - Frozen Chicken - Carcass of chicken supplied in frozen state - One
dressed chicken (broiler) carcass subsequent to chilling and before
freezing packed in each primary package LDPE bag and then put in a

GST LAW TIMES  30th April 2020  198