Page 220 - GSTL_30th April 2020_Vol 35_Part 5

690 GST LAW TIMES [ Vol. 35
R & D Cess - Recipient of transfer of technology services from abroad, scope
of admissibility of exemption from service tax to extent R & D Cess - See
under CESS ..................................... 123
Race Clubs providing infrastructure facility to book makers for betting, etc.,
fee and commission leviable to Service Tax under BSS - See under
BUSINESS SUPPORT SERVICE (BSS) ....................... 289
RAILWAYS ACT, 1989 :
— Section 2(31)(c) - See under WORKS CONTRACT ................ 493
Rate of duty on removal of Cenvatable capital goods to sister unit - See
under CENVAT CREDIT .............................. 576
Rate of GST on activity of development of property - See under
CONSTRUCTION SERVICES ........................... 354
— on composite supply of LED street lights along with installation and
maintenance as supply of goods - See under STREET LIGHTING
ACTIVITY ...................................... 428
— on composite supply of printing services - See under PRINTING
SERVICES ...................................... 366
— on contribution made to DMF, NMET and GMOPFT on mining lease - See
under MINING LEASE ............................... 590
— on GTA services received by Government - See under
TRANSPORTATION SERVICES .......................... 606
— on printed material supplied to Government - See under SUPPLY ....... 606
— on printing services supplied to Autonomous bodies - See under SUPPLY ... 606
— on printing services supplied to Government - See under PRINTING
SERVICES ...................................... 606
— on right to use minerals including its exploration and evaluation - See
under MINERAL .................................. 514
— on services of mining lease for charging GST on Royalty - See under
ROYALTY ...................................... 590
— on services of printing of Bus Tickets - See under PRINTING AND
SUPPLY ....................................... 606
— on supply of old machinery as scrap - See under SUPPLY ............ 606
— on supply of printed log books to Autonomous bodies - See under
SUPPLY ....................................... 606
— on supply of waste paper - See under SUPPLY .................. 606
Re-assessment - Ex parte order - Assignment note issued to Deputy
Commissioner relating to tax periods 2010-2011 and 2011-2012
considered to be assignment issued even to tax period 2012-2013
resulting in issuance of re-assessment notice to reassess assessee for tax
period 2012-2013 - Jurisdiction of officers to proceed with reassessment
relating to tax period 2012-2013 not clear amongst concerned authorities -
Assessee appeared before authority who issued notice - Said ought to
have transferred proceedings initiated by him before competent
authority - Ex parte reassessment order to be set aside - Proceedings
remitted to competent authority to redo assessment after providing
GST LAW TIMES  30th April 2020  220