Page 17 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] INDEX - 11th June, 2020 xv
service with effect from aforesaid date, such services taxable only when
provided by a commercial concern - Lower authorities holding that
assessee operating as proprietorship concern would be covered under
term ‘commercial concern’ - Merely because assessee a proprietorship
concern, it cannot be said that they are not individual person - For all
legal purposes, a proprietorship concern is considered as individual
person - Adjudicating authority directed to decide taxability issue after
considering this aspect - Sections 65(68) and 65(105)(k) of Finance Act,
1994 — Santosh Pradhan v. Commissioner of C. Ex. & S.T., Bhavnagar (Tri. - Ahmd.) ..... 233
Misclassification of product without supression, extended period of
limitation not invocable - See under DEMAND ................. 246
Mumbai Commissionerate Trade Notice No. 1/96-S.T., dated 31-10-1996 -
See under VALUATION (SERVICE TAX) .................... 227
Natural justice violated by not granting hearing opportunity before passing
order of confiscation - See under SHOW CAUSE NOTICE ........... 157
NOTIFICATIONS :
— Notification No. 8/2003-C.E. - See under DEMAND ............... 246
— See also under FABRIC .......................... 246
— Notification No. 24/2003-C.E. (N.T.) - See under FABRIC ............ 246
— Notification No. 6/2005-S.T. - See under BUSINESS AUXILIARY
SERVICE ...................................... 206
— Notification No. 17/2005-S.T. - See under CONSTRUCTION OF ROADS ... 231
— Notification No. 1/2006-S.T. - See under ACCOMMODATION SERVICE
AND RESTAURANT SERVICE .......................... 210
— Notification No. 41/2007-S.T - See under REFUND/REFUND CLAIM .... 207
— Notification No. 25/2012-S.T. - See under EXEMPTIONS ............ 201
— See also under TURNOVER ....................... 201
— Notification No. 26/2012 - See under ACCOMMODATION SERVICE ..... 210
— Notification No. 9/2016-S.T. - See under WORKS CONTRACT ........ 177
— Notification No. 131/2016-Cus. (N.T.) - See under REFUND/REFUND
CLAIM ..................................... 257, 261
Offences and penalty - Transport of goods without validity document -
Dealer unable to transport goods required to cancel E-way Bill
electronically in common portal within 24 hours of generation - Dealer
unable to transport goods due to heavy rain on 19-8-2017 failing to cancel
E-way Bill within 24 hours instead transporting goods on 20-8-2017 with
expired bill - Cannot rely on G.O.Ms. No. 309, dated 24-7-2017 which was
operational only till 30-9-2017 - Levy of tax and penalty not to be
interfered with - Sections 68 and 122 of Andhra Pradesh Goods and
Services Tax Act, 2017 - Rule 138 of Andhra Pradesh Goods and Services
Tax Rules, 2017 — In Re : Whirlpool of India Limited (Appellate Authority - A.P.)...... 266
— under Sections 132(1)(b) and 132(1)(c) of Central Goods and Services Tax
Act, 2017, grant of Bail - See under BAIL ..................... 145
Opportunity to be heard not granted, confiscation of goods and conveyance
not sustainable - See under SHOW CAUSE NOTICE .............. 157
Out-of-pocket expenses reimbursed on actuals not includible in valuation
for payment of Service Tax - See under VALUATION (SERVICE TAX) .... 227

GST LAW TIMES  11th June 2020  17