Page 216 - GSTL_30th April 2020_Vol 35_Part 5

686 GST LAW TIMES [ Vol. 35
Offence (Contd.)
— under GST, scope of Bail to Chartered Accountant - See under BAIL ...... 32
— under Section 132 of CGST Act, 2017, scope of delegation of power by
Commissioner to Special Commissioner and Additional Commissioner of
State Tax to order arrest - See under ARREST .................. 145
Onus of proof to avail exemption is on person claiming it - See under
EXEMPTION .................................... 123
Order - Ex parte re-assessment order not sustainable - See under RE-
ASSESSMENT .................................... 92
— Non-speaking order of appellate Tribunal on refund of service tax on Port
services, not sustainable - See under APPELLATE TRIBUNAL ......... 29
— of AAR at admission stage for non-maintainability of application, writ
jurisdiction invocable - See under WRIT JURISDICTION ............ 40
— of CESTAT being unreasonable, strictures issued - See under
STRICTURES .................................... 183
— Service of adjudication order established, dismissal of appeal for delay in
filing sustainable - See under APPEAL TO COMMISSIONER (APPEALS) . . 141
Original work of construction, erection, commissioning or installation,
taxability thereof - See under WORKS CONTRACT ............... 493
Output services exported in pre-GST regime, refund of Cenvat credit of
input services admissible in post-GST regime - See under
REFUND/REFUND CLAIM ............................ 297
Passenger Service Fee (PSF) not includible in value of services provided by
Airlines - See under VALUATION (SERVICE TAX) ............... 213
PENALTY :
— Availment of exemption without fulfilling condition of Notification and
without discharging R & D Cess liability - Provisions of Notification,
contravened thus making assesee liable to penalty - Imposition of penalty
upheld - Section 78 of Finance Act, 1994 — Inox Wind Ltd. v. Commissioner of
Service Tax, Noida (Tri. - All.) ............................... 123
— Duty and interest being paid before the issuance of show cause notice at
their own volition, appellant entitled for the benefit under Section 73(3)
of Finance Act, 1994 and no notice to be served under Section 73(1) ibid -
Department fully aware about this payment - Penalty not leviable under
Section 78 ibid, there being no suppression of fact on part of appellant —
Ernst and Young Pvt. Ltd. v. Commissioner of Service Tax, Delhi-II (Tri. - Del.) ......... 202
— not imposable as no willfulness in conduct of dealer on detention of
already tax paid goods for reason of vehicle being found at wrong
destination - See under DETENTION ....................... 257
Pendency of similar issue before Supreme Court, advance ruling application
not admissible - See under ADVANCE RULING APPLICATION ....... 490
— of writ proceedings before High Court on same issue, AAR has no
jurisdiction to entertain application - See under ADVANCE RULING
AUTHORITY .................................... 331

GST LAW TIMES  30th April 2020  216