Page 219 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 689
Promissory estoppel cannot be enforced against an Act done in accordance
with statutory provisions of law - See under EXEMPTION ............ 99
— not applicable on area based exemptions after introduction of GST - See
under AREA BASED EXEMPTION ......................... 99
Property’s development, classification and rate of GST - See under
CONSTRUCTION SERVICES ........................... 354
Provisional attachment of bank accounts - Objections to original
attachment, Rejection of, on the ground of limitation - HELD : Period of 7
days prescribed in Rule 159(5) of Central Goods and Services Tax Rules,
2017, directory and not mandatory period - Objections cannot be rejected
on the ground of limitation - Neither Central Goods and Services Tax
Act, 2017 nor Rules, provide that objections not preferred within 7 days,
not to be entertained - Decision in Sambhaji [2009 (240) E.L.T. 161 (S.C.)],
clearly attracted - Objections raised, therefore, could not be rejected on
said ground alone - Impugned order set aside - Rule 159(5) of Central
Goods and Services Tax Rules, 2017 — R.R. India Pvt. Ltd. v. Union of India (Del.) . . 180
Provisional release of goods detained under GST allowed by furnishing
Bank Guarantee only - See under DETENTION ................. 399
PSU - Mens rea cannot be assumed against PSU - See under DEMAND ..... 409
Pure Service - Exemption to pure services - Collection of amounts towards
LAD funds provided by applicant to the SPDs not a separate transaction
but linked to supply of rental/lease service - Exemption under Sl. No. 3
or 3A of Notification No. 12/2017-C.T. (Rate) not applicable in the
impugned activity, as it does not qualify to be a pure service provided to
any Central Government, State Government or Union territory or local
authority or a Government entity under Articles 243G or 243W of
Constitution of India — In Re : Karnataka Solar Power Development Corporation Ltd.
(A.A.R. - GST - Kar.) .................................. 478
— Exemption from GST - Manpower services (Pure Services) received by
applicant-company from Primeone Work Force Private Limited -
Applicant entrusted for distribution of electricity in the Commissionerate
region of Indore and Ujjain and also carried out electrification work to
develop distribution network for supply of electricity in the above region
- Work entrusted to applicant covered under Article 243G of Constitution
of India as the function entrusted to the Panchayat, i.e., Rural
Electrification including distribution of Electricity but not under Article
243W ibid - Benefit of S. No. 3 of Notification No. 12/2017-C.T. (Rate) as
amended by Notification No. 32/2017-C.T. (Rate) and Notification No.
2/2018-C.T. (Rate) available on services received by applicant from
Primeone Work Force Pvt. Ltd. but benefit limited to the services
received in area covered under Panchayat limits — In Re : Madhya Pradesh
Paschim Kshetra Vidyut Vitran Co. Ltd. (A.A.R. - GST - M.P.) ............... 225
Purified drinking water supplied to public in empty unsealed cans,
exemption from GST not admissible - See under WATER ........... 450
Quitting employment without serving during notice period, service tax not
levaible on amount received - See under EMPLOYMENT
TERMINATION FACILITATION SERVICE .................... 89

GST LAW TIMES  30th April 2020  219