Page 13 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] INDEX - 2nd July, 2020 xi
Compensation paid to job worker as damages not taxable - See under JOB
CHARGES....................................... 60
Condonation of delay in filing appeal - See under APPEAL ............ 47
Confiscation of marble slabs found in excess during inspection in transit
sustainable - See under DEMAND ........................ 117
Consideration - Export of Business Auxiliary Services, refund of Service Tax
admissible notwithstanding receipt of consideration Indian currency as
retention of amount received from local customers - See under
REFUND/REFUND CLAIM ............................ 40
CONSTITUTION OF INDIA :
— Article 14 - See under INPUT TAX CREDIT (ITC) ................. 10
— Article 226 - See under REFUND/REFUND CLAIM ................ 3
— Article 300A - See under INPUT TAX CREDIT (ITC) ............... 10
Constitutional validity of enactment, presumption in favour of validity - See
under REFUND/REFUND CLAIM ......................... 3
Corporate guarantee - Banking and Other Financial Institution services -
Corporate guarantee provided to banks/financial institution on behalf of
holding company/associated enterprises for availing loan or overdraft
facility, not taxable either prior to or after 1-7-2012 particularly when
assessee not received any consideration from said banks/financial
institutions or from their holding company/associated enterprises -
Merely on the ground that such holding company/associated enterprises
received loan facility from said banks at a lower rate, differential amount
of interest to be considered as a consideration, not acceptable - Sections
65(12), 65(105)(zm) and 65(105)(zzzl) of Finance Act, 1994 — DLF Project
Limited v. C.C.E. & S.T., Gurgaon-I (Tri. - Chan.) ...................... 56
— Taxability under Banking and Other Financial Institution services - See
under CORPORATE GUARANTEE ........................ 56
Cranes supplied independent of services of erection of plants, value not
includible in main service supply - See under ERECTION OF PLANTS .... 105
CUSTOMS ACT, 1962 :
— Section 142(2) - See under DEMAND ........................ 65
Customs House Agents Service, demand in respect of reimbursable services
not sustainable as CHA acting as pure agent for such services - See under
DEMAND ....................................... 65
D2H services exclusively provided for employees at residential quarters for
consideration, input service credit admissible - See under CENVAT
CREDIT ........................................ 70
Damages - Ex-gratia job charges received as damages not taxable - See under
JOB CHARGES .................................... 60
Decisions of jurisdictional High Court are required to be followed in
preference over non-jurisdictional High Court decisions - See under
PRECEDENCE .................................... 98
Deemed payment under protest, limitation for refund not applicable - See
under REFUND/REFUND CLAIM ......................... 98
Delay in filing appeal when condonable/not condonable - See under
APPEAL ........................................ 47
GST LAW TIMES  2nd July 2020  13