Page 18 - GSTL_7th May 2020_Vol 36_Part 1

xvi GST LAW TIMES [ Vol. 36
VALUATION (GST) :
— on supply of accommodation, food and beverage service - See under
SUPPLY ....................................... 140
VALUATION (SERVICE TAX) :
— Reimbursement charges towards transportation and railway freight,
whether includible - Such reimbursement charges cannot be treated as
“gross amount charged” as that is not a “consideration” for rendering the
service and are, therefore, not includible in taxable value - Section 67 of
Finance Act, 1994 — Global Coal & Mining Pvt. Ltd. v. Commissioner of Service Tax,
Delhi (Tri. - Del.) .................................... 77
Varnishes - Classification of technical varnish - See under TECHNICAL
VARNISH/MEDIUM ................................ 128
Vires of Rule 117 of Central Goods and Services Tax Rules, 2017 - See under
INPUT TAX CREDIT ................................ 24
Water (purified) - Classification and rate of GST as exemption not
admissible - See under PURIFIED WATER .................... 115
Writ jurisdiction at Show Cause Notice stage - Maintainability of - Written
objections to the show cause notice not given by petitioner so far and
proceedings in pursuance thereof not finalised by the 2nd respondent
viz. Assistant Commissioner in the manner known to law - Petitioner-
Company directed to give their detailed written submissions/written
objections in the matter and initial objections with regard to
maintainability and lack of jurisdiction and may also advert to the merits
of the matter - Assistant Commissioner directed to afford reasonable
opportunity of being heard to the petitioner through authorised counsel
and consider all the contentions of the petitioner and take a considered
decision - Article 226 of Constitution of India — Natural Wood and Veneers Pvt.
Ltd. v. Union of India (Ker.) ................................ 57

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GST LAW TIMES  7th May 2020  18