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2020 ] INDEX - 2nd July, 2020 xix
capacity of assessee - Section 65B(44) of Finance Act, 1994 refers to
process amounting to manufacture or production of goods on which
duty leviable under Section 3 of Central Excise Act, 1944 as on service -
No Service Tax leviable on such services, as covered under negative list -
Ex-gratia charges made by principal to assessee were towards making
good damages, losses or injuries arising from “unintended” events and
does not emanate from any obligation on part of any of parties to tolerate
an act or a situation and cannot be considered to be payments for any
services - Demand of Service Tax set aside — K.N. Food Industries Pvt. Ltd. v.
Commissioner of CGST & C. Ex., Kanpur (Tri. - All.) ..................... 60
Joint Venture Agreement, services not taxable prior to 1-7-2012 - See under
BUSINESS SUPPORT SERVICES .......................... 49
Late fee - Registration not obtained under Service Tax, penalty and late fee
when not sustainable - See under PENALTY AND LATE FEE .......... 44
Limitation - Suppression with intention to evade tax not established,
extended period of limitation not invocable - See under DEMAND ....... 62
Limitation Act, 1963 - See under INPUT TAX CREDIT ................ 10
Limitation for appeal - Delay when condonable not condonable - See under
APPEAL ........................................ 47
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ............................... 57, 62
Limitation for refund - See under REFUND/REFUND CLAIM ......... 92, 98
Mandatory penalty under GST, scope of - See under PENALTY ......... 120
Marble slabs - Confiscation of marble slabs found in excess during
inspection in transit sustainable - See under DEMAND ............. 117
— Granite Slabs and Granite Patti, found in excess than quantity declared in
accompanying documents, confiscation and penalty sustainable - See
under DEMAND .................................. 117
Misdeclaration of quantity of marble slabs found during transit inspection,
confiscation and penalty sustainable - See under DEMAND .......... 117
Mistaken deposit of Service Tax in another account, demand and penalty
not sustainable - See under DEMAND AND PENALTY ............. 38
Mobile phone services exclusively provided for employees at residential
quarters for consideration, input service credit admissible - See under
CENVAT CREDIT .................................. 70
Mobilization/transport of labour services provided independent of services
of erection of plants, value not includible in main service supply - See
under ERECTION OF PLANTS .......................... 105
Net ITC for refund of unutilized credit, determination thereof when inputs
attract different rates of tax - See under REFUND/REFUND CLAIM ..... 113
Notice - Garnishee notice for recovery of dues cannot be issued prior to
determination of due amount after adjudication - See under RECOVERY .... 29
NOTIFICATIONS :
— Notification No. 14/2004-S.T. - See under EDUCATIONAL SERVICES ..... 78
— Notification No. 17/2011-S.T. - See under REFUND/REFUND CLAIM ..... 92
— Notification No. 25/2012-S.T. - See under RAIL TRANSPORT SERVICES
USED FOR FOOD STUFF .............................. 95

GST LAW TIMES  2nd July 2020  21