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vi GST LAW TIMES [ Vol. 36
Classification (Contd.)
— of Laundry services and Heritage Walk services - See under LAUNDRY
SERVICES AND HERITAGE WALK SERVICES ................. 140
— of Medical Oxygen IP and Nitrous Oxide IP - See under DRUGS AND
MEDICINES ...................................... 3
— of purified water - See under PURIFIED WATER ................. 115
— of Technical Varnish/Medium - See under TECHNICAL
VARNISH/MEDIUM ................................ 128
— on supply of accommodation, food and beverage service - See under
SUPPLY ....................................... 140
Coal’s beneficiation taxable under Mining service and not under BAS - See
under MINING SERVICE ............................. 77
CODE OF CIVIL PROCEDURE, 1908 :
— Order 21 Rule 1 - See under INTEREST ...................... 71
Compensation on delayed payment of interest, scope of - See under
INTEREST ...................................... 71
Composite supply of purified water in container, classification and rate of
GST - See under PURIFIED WATER ........................ 115
CONSTITUTION OF INDIA :
— Article 14 - See under INPUT TAX CREDIT .................... 24
— Article 226 - See under ADJUDICATION ................... 55, 60
— See also under INPUT TAX CREDIT ................... 24
— See also under INVESTIGATIONS .................... 23
— See also under WRIT JURISDICTION .................. 57
Constitutional validity of Rule 117 of Central Goods and Services Tax Rules,
2017 - See under INPUT TAX CREDIT ...................... 24
“Crystallizers” constructed and used in manufacture of salt and bromine
chemicals, ITC admissible on making zero-rated supply - See under
INPUT TAX CREDIT (ITC) ............................. 94
Delayed payment of interest amount, rule of first appropriating interest not
applicable to Central Excise refunds - See under INTEREST .......... 71
— of interest amount, scope of compensation against same - See under
INTEREST ...................................... 71
DEMAND :
— Life Insurance service - Surrender charges, liability to Service Tax for
period 2011-12 - HELD : No substantial change in provisions of Section
65(105)(zzzzf) read with Section 65(105)(zx) of Finance Act, 1994 for
impugned period - C.B.E. & C. Letter D.O.F. No. 334/1/2010-TRU, dated
26-2-2010, clarifying that charge pertaining to asset management alone to
form value for taxation in case of ULIP policy - No Service Tax can be
leviable for impugned period as surrender charges towards renting of
service being penalty - Impugned order set aside - Section 65(105)(zzzzf)
read with Section 65(105)(zx) of Finance Act, 1994 — Max Life Insurance Co.
India Ltd. v. Commr. of C.E. & S.T., LTU, New Delhi (Tri. - Del.) ............... 62
— of Service Tax not sustainable on surrender charges for insurance plan -
See under SURRENDER CHARGES FOR INSURANCE PLAN ......... 62

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