Page 26 - GSTL_18th June 2020_Vol 37_Part 3

xxiv GST LAW TIMES [ Vol. 37
Voluntary Compliance Encouragement Scheme (Contd.)
— declaration, rejection sustainable as SCNs already adjudicated and matter
pending with Court - See under SERVICE TAX VOLUNTARY
COMPLIANCE ENCOURAGEMENT SCHEME, 2013 .............. 276
WORDS AND PHRASES :
— Consideration for service - If consideration is in terms of some benefit to
service provider which can be measured or converted into money, same
to constitute valid consideration - Section 67(2) of Finance Act, 1994 —
MGF Event Management v. Commissioner of Central Excise, Delhi (Tri. - Del.) ......... 338
Works contract - Construction of EWS Flats and other services for
Improvement Trust, Amritsar - Said flats distributed by Government
among jhuggi jhopri residents at much below than cost of construction -
Flats not constructed for any commercial gain, therefore, assessee entitled
for benefit of Notification No. 25/2012-S.T. at Sr. No. 12(a) and (c) -
However, said exemption taken over by Notification No. 6/2015-S.T.,
dated 1-3-2015 with effect from 1-4-2015 - Hence, for period prior to 1-4-
2015, assessee not liable to pay Service Tax but thereafter, assessee liable
to pay only 50% of Service Tax in terms of Notification No. 30/2012-S.T.
at Sr. No. 9 - Section 65(105)(zzzza) of Finance Act, 1994 — G.N. Construction
v. Commissioner of C. Ex. & S.T., Jalandhar (Tri. - Chan.) .................. 305
— Construction of Foot Over Bridge at BRTS project, exemption admissible -
See under DEMAND ................................ 305
— Construction of Hostel building at National Centre for Biological Sciences
(NCBS) Campus in Bangalore by applicant - NCBS being not a
“Government entity”, service supplied by applicant not covered under
clause (vi) of Serial No. 3 of Notification No. 11/2017-C.T. (Rate) as
amended but covered under the residual Item No. (xii) of Serial No. 3
ibid and taxable at 9% CGST and 9% KGST — In Re : Hombale Constructions &
Estates Pvt. Ltd. (A.A.R. - GST - Kar.) ........................... 389
— Construction services rendered to PWD, CPWD, PSIEC, taxability of - See
under DEMAND .................................. 305

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