Page 12 - GSTL_18th June 2020_Vol 37_Part 3

x GST LAW TIMES [ Vol. 37
common assessment to be declared as non est/void - Actual tax liability
to be determined as per GSTR-1 returns of dealer for period from
January, 2019 to February, 2019 - Section 62 of Central Goods and
Services Tax Act, 2017 — In Re : Omsai Professional Detective and Security Services
Pvt. Ltd. (Appellate Authority - A.P.) ............................ 360
Branch office used for procurement of orders, delivery of goods, Repair and
Maintenance service as well as for marketing purpose, input service
credit under Renting of immovable property services admissible - See
under CENVAT CREDIT .............................. 324
BRTS project - Construction of Foot Over Bridge at BRTS project, exemption
admissible - See under DEMAND ......................... 305
Business Support Services not applicable on learning centers of university
for providing education services on behalf of university - See under
LEARNING CENTRES OF UNIVERSITY ..................... 334
Cargo Handling services - Services in nature of excavation and extraction of
ores, providing machines incl. tippers on rent, Site Formation and
Demolition services and transportation of rejects for removal thereof for
period 2002 to 2008 - Such services brought within purview of taxation
under category of Supply of Tangible Goods service w.e.f. 16-5-2008, Site
Formation and Clearance services w.e.f. 16-6-2005, etc. - Removal of
rejects after excavation cannot be said to be loading/unloading of cargo
so as to classify them in Cargo Handling services - Demand under head
Cargo Handling services correctly held to legally not sustainable -
Sections 65(23), 65(97a) and 73 of Finance Act, 1994 — Commissioner of S.T.,
Kolkata v. Vikash Construction Company (Tri. - Kolkata) ................... 344
Catering services to educational institutions sponsored by
State/Central/Union Territory - TDS whether exempted - Applicant has
to prepare food in school premises and supply it to students of the school
for a monthly consideration - Catering service provided to an educational
institution which is a primary school and hence covered under Entry No.
66 of Notification No. 12/2017-C.T. (Rate) as amended from time to time
and exempted from the payment of GST - Amount received for such
exempted service not liable for tax deduction at source under Section 51
of Central Goods and Services Tax Act, 2017/Karnataka Goods and
Services Tax Act, 2017 — In Re : Mahalakshmi Mahila Sangha (A.A.R. - GST - Kar.) .... 385
C.B.E. & C. Circular No. 169/4/2013-S.T., dated 13-5-2013 - See under
SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT
SCHEME, 2013 ................................... 276
C.B.E. & C. Circular No. 14/14/2017-GST, dated 6-11-2017 - See under
REFUND/REFUND CLAIM ............................ 346
C.B.E. & C. Circular No. 17/17/2017-GST, dated 15-11-2017 - See under
REFUND/REFUND CLAIM ............................ 346
CENTRAL EXCISE ACT, 1944 :
— Section 11B - See under REFUND/REFUND CLAIM .............. 318
CENTRAL GOODS SERVICES TAX ACT, 2017 :
— Section 9(3) - See under ROYALTY CHARGES .................. 283
— Section 17(5) - See under INPUT TAX CREDIT .................. 397
— Section 39(1) - See under BEST JUDGMENT ASSESSMENT ........... 360
— See also under RETURNS ......................... 360
GST LAW TIMES  18th June 2020  12