Page 229 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 699
Sewage projects - Exemption admissible on services supplied to
Government authority - See under WORKS CONTRACT ........... 217
Sewage Treatment Plant - ITC not admissible it being civil structure of the
immovable property - See under INPUT TAX CREDIT ............. 438
Show Cause Notice - Adjudication beyond show cause notice not
sustainable - See under DEMAND ........................ 409
— Facts known to Department before issue of Show Cause Notice, extended
period of limitation not invocable - See under DEMAND ............ 561
— not alleging wilful misstatement or suppression of fact, extended period
not invocable - See under RECOVERY/DEMAND ............... 382
— not alleging wilful misstatement or suppression of fact, extended period
not invocable - See under INTERPRETATION OF STATUTES ......... 382
— not to be issued when duty and penalty paid prior to its issuance - See
under PENALTY .................................. 202
Society (RWA) receiving services in two parts viz. maintenance and water
supply, charges for water supply includible for determining taxability of
maintenance charges - See under SUPPLY .................... 599
Software outsourced on payment of Service Tax and used in final package
software which are exported, refund admissible - See under
REFUND/REFUND CLAIM ........................... 206
Solar Power Developers (SPDs) paying Local Area Development (LAD)
Fund, classification thereof for GST levy - See under SUPPLY ......... 478
Solar Power Plants - Exemption not admissible to not renewable energy
devices or their parts - See under WORKS CONTRACT ............ 241
Solid Waste Management Services supplied to Municipality, TDS
provisions not applicable as service is exempted service - See under TDS ... 413
— to Municipality being exempted, TDS provisions not applicable - See
under TDS ...................................... 363
Special Economic Zone Unit provided with services, refund of Cenvat
credit admissible - See under REFUND/REFUND CLAIM ........... 121
Spurious products - Input service credit admissible on Detective services
availed for finding manufacturers of spurious products - See under
CENVAT CREDIT ................................. 405
ST-3 return revised once, re-revision within time-limit is permissible - See
under CENVAT CREDIT OF SERVICE TAX ................... 188
— See also under REFUND/REFUND CLAIM ................... 297
Stationery articles supplied to Government Department, taxability thereof -
See under SUPPLY ................................. 606
Stay cannot be granted by invoking writ jurisdiction against summons
issued under GST law - See under WRIT JURISDICTION ............ 71
Street Lighting activity - LED Street lighting activity - Composite Supply of
goods - Contract involves more than two taxable supplies such as supply
of LED lights, fixtures & other equipment, their installation,
commissioning, operation & maintenance, etc. - Impugned supplies of
goods and services being in conjunction with each other in the ordinary
GST LAW TIMES  30th April 2020  229