Page 10 - GSTL_11th June 2020_Vol 37_Part 2

viii GST LAW TIMES [ Vol. 37
CONSTITUTION OF INDIA :
— Article 226 - See under INTERPRETATION OF STATUTE ............ 171
— See also under SEALING ......................... 171
— See also under SEARCH AND SEIZURE ................. 171
— See also under TENDER FOR ROAD CONSTRUCTION ........ 148
Construction of Residential Complex being covered under Works Contract,
registration under Construction of Residential Complex service not
required - See under REGISTRATION....................... 230
— of Road, bid cannot be rejected only on the ground of not mentioning rate
of GST separately in Tender in absence of any column for this - See under
TENDER FOR ROAD CONSTRUCTION ..................... 148
— of roads in complexes of residential flats exempted under Notification No.
17/2005-S.T. - Contention that the said roads are not open to general
public and thus, not eligible to exemption, not acceptable as said
notification the nowhere provided that roads other than public roads
liable to be taxed — Ludhiana Builders v. Commissioner of C. Ex. and S.T., Ludhiana
(Tri. - Chan.) ...................................... 231
Construction of Residential Complex service - Construction of flats using
own materials not taxable under category of Construction of Residential
Complex service or under Works Contract service prior to 1-6-2007 - Such
services taxable as Works Contract service only w.e.f. 1-6-2007 -
However, Service Tax demand having not been proposed in show cause
notice under that category, the same not sustainable even after the said
date - Sections 65(30a), 65(91a) and 65(105)(zzzza) of Finance Act, 1994 —
Ludhiana Builders v. Commissioner of C. Ex. and S.T., Ludhiana (Tri. - Chan.) ......... 231
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 -
See under REFUND/REFUND CLAIM ...................... 261
CUSTOMS TARIFF ACT, 1962 :
Chapter/Heading/Sub-heading/Tariff Item
— Section 2(18) - See under CENVAT CREDIT ................... 220
Date of submitting declaration electronically in Form GST TRAN-1 by
assessee extended by High Court due to technical glitches in filing - See
under GSTN PORTAL ............................... 155
Delay in filing appeal when condonable/not condonable - See under
APPEAL ....................................... 235
Delayed filing of ST-3 returns, penalty imposable - See under PENALTY .... 219
DEMAND :
— based on income tax returns and FORM AS 26 - All the services duly
explained by appellant with the respective amount received qua the same
- Adjudicating authority confirmed the demand irrespective to a lesser
extent than it was proposed - Investigation got initiated based on Income
Tax data about taxable value for respective year as received on account of
services relating to road, tube-well/bore well/submersible pump and
private house, which are exempt - Thus taxable value in FYs 2008-09 and
2009-10 was zero - Appellant was entitled for exemption from payment
of Service Tax on the entire value of taxable turnover was ` 9,68,467 in FY
2010-11 - HELD : Demand confirmed without appreciating the relevant
documents - Adjudicating authority observed that difference in tax
liability is mostly on account of calculation by availing abatement,
GST LAW TIMES  11th June 2020  10