Page 16 - GSTL_18th June 2020_Vol 37_Part 3

xiv GST LAW TIMES [ Vol. 37
Finance Act, 1994 (Contd.)
— Section 65(97a) - See under CARGO HANDLING SERVICES .......... 344
— Section 65(105)(zl) - See under SERVICE TAX VOLUNTARY
COMPLIANCE ENCOURAGEMENT SCHEME, 2013 .............. 276
— Section 65(105)(zzg) - See under MANAGEMENT, MAINTENANCE OR
REPAIRS SERVICES ................................ 338
— See also under VALUATION (SERVICE TAX) ............. 338
— Section 65(105)(zzzza) - See under DEMAND ................... 305
— See also under WORKS CONTRACT ................... 305
— Section 66 - See under CLUB ............................ 332
— Section 67(2) - See under VALUATION (SERVICE TAX) ............ 338
— See also under WORDS AND PHRASES ................. 338
— Section 70 - See under SERVICE TAX VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME, 2013 ....................... 276
— Section 73 - See under CARGO HANDLING SERVICES ............. 344
— See also under CLUB ............................ 332
— See also under DEMAND ...................... 332, 338
— See also under MANAGEMENT, MAINTENANCE OR REPAIRS
SERVICES ................................. 338
— Section 83 - See under REFUND/REFUND CLAIM ............... 318
— Section 106 - See under SERVICE TAX VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME, 2013 ....................... 276
Finance Act, 2012 - See under SERVICE TAX VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME, 2013 ....................... 276
FINANCE ACT, 2013 :
— See under SERVICE TAX VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME, 2013 ....................... 276
— Section 106(2) - See under VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME .......................... 320
Form GSTR-3B not submitted, penalty under Section 122 of CGST Act, 2017
not sustainable - See under PENALTY ...................... 360
Government entity - National Centre for Biological Sciences (NCBS) neither
set up by an Act of Parliament or State Legislature nor established by any
Government - Further the Council which administers this institute
having only four members appointed by Government and hence the
Government not having more than 90% control over it - Also, the said
institute not established to carry out a function entrusted by the
Government - Hence, for all these reasons, NCBS is not “Government
Entity” as per clause (x) of paragraph 4 of Notification No. 11/2017-C.T.
(Rate) — In Re : Hombale Constructions & Estates Pvt. Ltd. (A.A.R. - GST - Kar.) ....... 389
Honeycomb paperboards, classification of - See under PAPERBOARDS ..... 394
Hostel building constructed for non-Government entity, rate of GST - See
under WORKS CONTRACT ............................ 389

GST LAW TIMES  18th June 2020  16