Page 4 - GSTL_20th August 2020_Vol 39_Part 3

ii GST LAW TIMES [ Vol. 39

Court-room Highlights

Renting of Immovable Property service — One time premium amount
received for granting theatre premises on lease for 999 years whether
leviable to Service Tax? ............................... J64

Court-room Highlights
News Desk

Coaching classes not eligible to seek GST exemption : AAR ............ J65
Faster disposal of seized goods : CBIC ........................ J65
Banks may not have to pay Service Tax for facilitating international trade .... J66
GST filing without technical glitches is critical : Experts .............. J67
GST tech overhaul to ease compliance ........................ J67
No returns’ overhaul; ITC loopholes to be plugged ................. J69
Implement GST, to Boost Direct Tax ......................... J70
Charter, faceless regime in PM’s big tax reforms ................... J71
Modi to launch tax portal today — Transparent taxation to ease compliance,
refunds ....................................... J72
Physical hearing of cases in SC to resume in two weeks .............. J72
The disjunct between the promise and reality of GST ................ J73
Post-COVID fillip : State GST refunds for longer periods Central to UP’s new
industrial policy .................................. J74

Case Law

Table of Cases Reported

CMC Vellore Association (A.A.R. - GST - A.P.) .................... 330
Commissioner v. Pay Pal India Pvt. Ltd. (Mad.) ................... 261
DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. - GST - A.P.) ......... 349
DKV Enterprises Pvt. Ltd. (A.A.R. - GST - A.P.) ................... 354
Halliburton Offshore Services Inc. (Drill Bits) (A.A.R. - GST - A.P.) ........ 357
Halliburton Offshore Services Inc. (LIH) (A.A.R. - GST - A.P.) ........... 275
High Tech Refrigeration & Air Conditioning Industries (A.A.R. - GST - Goa) ... 293
K.M. Tiles v. State Tax Officer, Tirunelveli (Mad.) ................. 260
KPC Project Ltd. (A.A.R. - GST - A.P.) ......................... 366
Kudrat Sandhu v. Union of India (S.C.) ....................... 257
Lakshmi Tulasi Quality Fuels (A.A.R. - GST - A.P.) ................. 289
Leprosy Mission Trust India (A.A.R. - GST - A.P.) .................. 298
Master Minds (A.A.R. - GST - A.P.) .......................... 310
Ocean Sparkle Limited (A.A.R. - GST - A.P.) ..................... 374
Pay Pal India Pvt. Ltd.; See Commissioner v. Pay Pal India Pvt. Ltd. (Mad.) ... 261
Sarathy Motors v. Assistant Commissioner-III (Assessment), Kollam (Ker.) . . 263
Shilpa Medicare Ltd. (A.A.R. - GST - A.P.) ...................... 334
GST LAW TIMES  20th August 2020  4