Page 238 - GSTL_30th April 2020_Vol 35_Part 5

708 GST LAW TIMES [ Vol. 35
Valuation (Service Tax) (Contd.)
the assessable value of services provided by appellant — Austrian Airlines v.
Commissioner of Service Tax, New Delhi (Tri. - Del.) ..................... 213
— Works contract services - Value of goods need not be included in the
value of works contract services as the contracts were signed/payments
were made prior to the amendment of Notification No. 23/2009-S.T.,
dated 7-7-2009 and out of 14 projects, 13 projects were executed prior to
7-7-2009 - Section 67 of Finance Act, 1994 — Tata Projects Limited v.
Commissioner of Service Tax, Hyderabad (Tri. - Hyd.) .................... 309
VAT not leviable on photographic services - See under PHOTOGRAPHIC
SERVICES ...................................... 75
Vehicle found in wrong destination, detention of tax paid goods not
sustainable, tax paid again for getting release of goods to be refunded -
See under DETENTION .............................. 257
Vires of Notification delegating power of arrest by Commissioner to Special
Commissioner and Additional Commissioner of State Tax - See under
ARREST ....................................... 145
Warehouse construction - ITC not admissible it being an immovable
property - See under INPUT TAX CREDIT (ITC) ................. 231
Waste Management Services to Municipality being exempted, TDS
provisions not applicable - See under TDS .................... 363
Waste papers amounted to supply of goods - See under SUPPLY ......... 606
Water for drinking after being purified, supplied to public in empty
unsealed cans, exemption from GST not admissible - See under WATER ... 450
— Purified drinking water supplied to public in empty unsealed cans - Word
“and” used before the ‘Water sold in sealed container’ in Sl. No. 99 of
Notification No. 2/2017-C.T. (Rate) is disjunctive in nature and lays
down that ‘water sold in a sealed container’ is another type of water
excluded from the said entry along with aerated water, mineral water,
purified water, distilled water, medicinal water, ionic water, battery
water, de-mineralized water - Supply of purified water whether in sealed
container or unsealed container not entitled for GST exemption as
purified water excluded from the Sl. No. 99 of Notification No. 2/2017-
C.T. (Rate) — In Re : Water Health India Pvt. Ltd. (A.A.R. - GST - Kar.) .......... 450
Water supply to residential society, charges includible in maintenance
charges for determining taxability - See under SUPPLY ............. 599
Water supply projects - Exemption admissible on services supplied to
Government authority - See under WORKS CONTRACT ............ 217
Water treatment Plant - ITC not admissible it being civil structure of the
immovable property - See under INPUT TAX CREDIT ............. 438
Wilful misstatement not established, extended period not invocable - See
under RECOVERY/DEMAND ........................... 382
— Show Cause Notice not alleging wilful misstatement or suppression of
fact, extended period not invocable - See under INTERPRETATION OF
STATUTES ...................................... 382
GST LAW TIMES  30th April 2020  238