Page 7 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] INDEX - 30th April, 2020 v
Latest Developers Advisory Ltd. (A.A.R. - GST - Raj.) ............... 599
Lupin Ltd. v. Commissioner of C. Ex. & S.T. (LTU), Mumbai (Tri. - Mumbai) . . 576
Rajasthan State Mines & Minerals Ltd. v. Commr. of C. Ex. & S.T., Jaipur
(Tri. - Del.) ...................................... 561
Shahzad Alam v. State of U.P. (All.) ......................... 529
Voora Shreeram Construction Pvt. Ltd. v. Commr. of C. Ex. & St, Chennai
(Tri. - Chennai) ................................... 574

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Acquisition of land by Government and transfer thereof to assessee,
taxability under Service Tax of surface rights of incidental mining
thereon - See under RENTING OF IMMOVABLE PROPERTY SERVICE ... 561
Adjudication - Scope of - It is not required where assessee admits to Service
Tax dues as specified in show cause notice or in garnishee notice and
requests payment in instalments — Brahmaputra Tele Productions Pvt. Ltd. v. State
Bank of India (Gau.) ................................... 536
Anticipatory bail not granted to accused of GST fraud - See under BAIL ..... 551
Audit of assessee being undertaken regularly, extended period of limitation
not applicable - See under DEMAND ....................... 576
Bail - Anticipatory bail - Grant of CGST/SGST - Business run from bogus
address - Huge transaction done without reflecting in account of firm -
HELD : Considering gravity of accusation and possibility of accused
fleeing from justice, it was not fit case to grant anticipatory bail - Accused
plea that notice was required before lodging FIR rejected as offence were
alleged to be committed under Sections 420, 467, 468, 471, 34 and 120B of
Indian Penal Code, 1860 - Also, it was case of economic fraud where stay
is not granted against arrest as investigation might require custodial
interrogation — Govind Agarwal v. State of U.P. (All.) ................. 551
Bogus Firms - False documents issued in name of bogus firms, scope of FIR
filed under GST law - See under OFFENCE ................... 529
Bus Ticket printing - Classification and rate of GST - See under PRINTING
AND SUPPLY .................................... 606
Business Auxiliary Service - Demand not sustainable on grant of 51% equity
stake to Joint Venture - See under DEMAND .................. 561
— demand on deployment of staff to JV company not sustainable under BAS
- See under DEMAND ............................... 561
Capital goods stock removed to sister concern, excisability in terms of Rule
3(4) of CCR, 2004 - See under CENVAT CREDIT ................ 576
C.B.E. & C. Circular dated 28-2-2015 - See under INTEREST ............ 536
CENTRAL EXCISE ACT, 1944 :
— Section 11A - See under DEMAND ........................ 576
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Schedule III - Clause (1) - See under SERVICES ................. 590
— Section 9(3) - See under SERVICES ........................ 590

GST LAW TIMES  30th April 2020  7