Page 18 - GSTL_2nd July 2020 _Vol 38_Part 1

xvi GST LAW TIMES [ Vol. 38
Finance Act, 1994 (Contd.)
— Section 65(4) - See under AIR TRAVEL AGENT’S SERVICE ........... 43
— Section 65(12) - See under CORPORATE GUARANTEE ............. 56
— Section 65(19) - See under DEMAND ....................... 78
— Section 65(23) - See under CARGO HANDLING SERVICE ........... 53
— Section 65(25aa) - See under CLUB OR ASSOCIATION SERVICE ....... 46
— Section 65(35) - See under DEMAND ....................... 65
— Section 65(104c) - See under BUSINESS SUPPORT SERVICES ......... 49
— Section 65(105) - See under DEMAND ....................... 65
— Section 65(105)(e) - See under ADVERTISING SERVICES ............ 57
— Section 65(105)(l) - See under AIR TRAVEL AGENT’S SERVICE ........ 43
— Section 65(105)(zm) - See under CORPORATE GUARANTEE ......... 56
— Section 65(105)(zr) - See under CARGO HANDLING SERVICE ........ 53
— Section 65(105)(zzb) - See under DEMAND .................... 78
— See also under REFUND/REFUND CLAIM ............... 40
— Section 65(105)(zzze) - See under CLUB OR ASSOCIATION SERVICE ..... 46
— Section 65(105)(zzzl) - See under CORPORATE GUARANTEE ......... 56
— Section 65(105)(zzzq) - See under BUSINESS SUPPORT SERVICES ...... 49
— Section 65B(44) - See under JOB CHARGES .................... 60
— Section 67 - See under ERECTION OF PLANTS ................. 105
— Section 73 - See under DEMAND ...................... 57, 62, 78
— See also under DEMAND AND PENALTY ............... 38
— See also under PENALTY ......................... 44
— See also under RECOVERY ........................ 29
— Section 73(3) - See under PENALTY PROCEEDINGS .............. 56
— Section 77 - See under DEMAND AND PENALTY ................ 38
— Section 78 - See under PENALTY ......................... 44
— Section 83 - See under EXPORT REBATE ..................... 101
— See also under REFUND/REFUND CLAIM ............ 92, 95, 98
— Section 87 - See under RECOVERY ........................ 29
FINANCE ACT, 2012 :
— Section 145 - See under CLUB OR ASSOCIATION SERVICE .......... 46
Flags printed with advertisement material, activity not taxable under
Advertising services - See under ADVERTISING SERVICES .......... 57
Food Stuff such as spices/masale, besides “flowers, tea, coffee, jiggery,
sugar, milk products, edible oil transported by rail, exemption admissible
- See under RAIL TRANSPORT SERVICES USED FOR FOOD STUFF ..... 95
Garnishee notice for recovery of dues cannot be issued prior to
determination of due amount after adjudication - See under RECOVERY ... 29
Glow-sign boards printed with advertising materials, activity not taxable
under Advertising services - See under ADVERTISING SERVICES ...... 57
Industry Association exempted from Service Tax on treatment and recycling
of effluents and solid wastes - See under CLUB OR ASSOCIATION
SERVICE ....................................... 46
GST LAW TIMES  2nd July 2020  18