Page 25 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] INDEX - 2nd July, 2020 xxiii
Reverse Charge Mechanism (RCM) - Service Tax liability under Reverse
Charge Mechanism - See under INTELLECTUAL PROPERTY SERVICES ... 75
Service Tax deposited under wrong accounting code/head, refund
admissible - See under REFUND/REFUND CLAIM ............... 95
— paid with interest prior to issuance of SCN, penalty not sustainable - See
under PENALTY ................................... 56
SERVICE TAX (DETERMINATION OF VALUE) RULES, 2006 :
— Rule 5(1) - See under ERECTION OF PLANTS .................. 105
Service Tax liability under Reverse Charge Mechanism - See under
INTELLECTUAL PROPERTY SERVICES ..................... 75
SERVICE TAX RULES, 1994 :
— Rule 7C - See under PENALTY ........................... 44
Services rendered by foreign company in pursuance of agreement for
transfer of technology and technical assistance for production of aircraft -
See under INTELLECTUAL PROPERTY SERVICES ............... 75
Show Cause Notice - Service Tax paid with interest prior to issuance of
SCN, penalty not sustainable - See under PENALTY ............... 56
Single order of tax/penalty, not sustainable - See under PENALTY ....... 120
ST-3 returns - See under CENVAT CREDIT ...................... 70
STATE GOODS AND SERVICES TAX ACT, 2017 :
— Section 122 - See under PENALTY ........................ 120
Stay not granted on challenge to vires of Section 54(3) of CGST Act, 2017 -
See under REFUND/REFUND CLAIM ...................... 3
Strictures against adjudication and appellate authorities - Record
indicating that assessee had submitted letter along with invoices, and
made submissions based on those documents - However, orders passed
without consideration and findings on those documents - Those
documents are relevant for just decision and ought to have been
considered by lower authorities — S. Narendrakumar and Co. v. Commissioner of
CGST, Mumbai East (Tri. - Mumbai) ............................ 95
Suppression of outward supply not established, mandatory penalty not
sustainable - See under PENALTY ........................ 120
— with intention to evade tax not established, extended period of limitation
not invocable - See under DEMAND ........................ 62
TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 :
— Section 54(3) - See under REFUND/REFUND CLAIM .............. 3
Tax not paid on time, interest leviable - See under INTEREST ........... 120
Taxable value in respect of erection of plants, determination thereof - See
under ERECTION OF PLANTS .......................... 105
Technical difficulty, interpretation thereof - See under WORDS AND
PHRASES ....................................... 10
Technical glitches in GSTN notwithstanding, ITC cannot be denied on
transition to GST if claimed within 3 years - See under INPUT TAX
CREDIT (ITC) ..................................... 10
Technical know-how - See under INTELLECTUAL PROPERTY SERVICES .... 75
GST LAW TIMES  2nd July 2020  25