Page 15 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] INDEX - 18th June, 2020 xiii
Demand (Contd.)
Association services during the interim period - Department cannot
change its stand on same issue already decided - Assessee had all reasons
to believe that such amounts would not be taxable under Service Tax
regime - Demand hit by limitation - Section 73 of Finance Act, 1994 —
Saturday Club Ltd. v. Commissioner of CGST & C. Ex., Kolkata (Tri. - Kolkata) ......... 332
— Works contract - Construction of Foot Over Bridge at BRTS project -
Assessee entitled for benefit of exemption Notification No. 12/2012-S.T.
at Sr. No. 13(a) - Section 65(105)(zzzza) of Finance Act, 1994 — G.N.
Construction v. Commissioner of C. Ex. & S.T., Jalandhar (Tri. - Chan.) ............ 305
— Works contract - Construction services rendered to PWD, CPWD, PSIEC -
Eligibility to benefit available in Sr. No. 9 of Notification No. 30/2012-S.T.
- HELD : Sr. No. 9 in impugned Notification available to assessee if
services provided to business entity registered at body corporate - Trust
carrying out activities relating to business/profession and accordingly,
same to be business entity and body corporate - Assessee required to pay
50% Service Tax in terms of impugned Sr. No. 9 of Notification No.
30/2012-S.T., dated 20-6-2012 - Section 65(105)(zzzza) of Finance Act,
1994 — G.N. Construction v. Commissioner of C. Ex. & S.T., Jalandhar (Tri. - Chan.) ..... 305
Die manufactured for further manufacture of castings for foreign buyer,
though billed to such buyer but not actually exported, it is an Intra-State
supply - See under INTRA-STATE SUPPLY ................... 380
Educational institution provided with catering services, exemption from
GST and TDS admissible - See under CATERING SERVICES ......... 385
ER-1 Returns - See under CENVAT CREDIT .................... 324
E-way Bill not produced at the time of seizure of goods, but within two
hours thereafter, goods directed to be released - See under
SEIZURE/DETENTION .............................. 288
EWS Flats construction, taxability thereof under Service Tax - See under
WORKS CONTRACT ............................... 305
Excavation of ores, removal of rejects after excavation not taxable under
Cargo Handling services - See under CARGO HANDLING SERVICES .... 344
Excess goods found on inspection of vehicle in transit, demand, fine and
penalty sustainable - See under SEIZURE/DETENTION ............ 352
Exemption admissible for construction of Foot Over Bridge at BRTS project -
See under DEMAND ................................ 305
— admissible on catering service provided to an educational institution,
hence TDS not applicable - See under CATERING SERVICES ......... 385
Export of Services Rules, 2005 - See under SERVICE TAX VOLUNTARY
COMPLIANCE ENCOURAGEMENT SCHEME, 2013 ............. 276
Export Oriented Unit amalgamating with its parent company, refund of
unutilized credit when not admissible - See under REFUND/REFUND
CLAIM ....................................... 346
Extraction of ores, removal of rejects after excavation not taxable under
Cargo Handling services - See under CARGO HANDLING SERVICES .... 344
FINANCE ACT, 1994 :
— Section 65(23) - See under CARGO HANDLING SERVICES .......... 344
— Section 65(64) - See under MANAGEMENT, MAINTENANCE OR
REPAIRS SERVICES ................................ 338
GST LAW TIMES  18th June 2020  15