Page 14 - GSTL_3rd September 2020_Vol 40_Part 1

xii GST LAW TIMES [ Vol. 40
Notifications (Contd.)
— Notification No. 11/2017-C.T. (Rate) - See under COAL HANDLING
AND DISTRIBUTION ............................... 74
— See also under FOODS SUPPLY ..................... 130
— See also under GOVERNMENT ENTITY................. 140
— See also under WORKS CONTRACT ................... 140
— Notification No. 12/2017-C.T. (Rate) - See under FOOD SUPPLY ........ 130
ODISHA GOODS AND SERVICES TAX ACT, 2017 :
— Section 9 - See under WORKS CONTRACT .................... 140
Odisha Power Transmission Corporation Limited (OPTCL) is a
Government Entity - See under GOVERNMENT ENTITY ............ 140
Offence of availing fraudulent ITC under GST law, bail granted to co-
accused CA - See under BAIL ........................... 25
Outdoor Catering of food supply to Hospital/Clinical establishments, rate
of GST thereon - See under FOODS SUPPLY ................... 130
Precedent - Advance Authority’s Ruling - No precedential value but
persuasive value — In Re : Jabalpur Hotels Pvt. Ltd. (A.A.R. - GST - M.P.) ........ 65
Provisional release of vehicle only seized with goods, scope of - See under
SEIZURE ....................................... 23
Public authority providing various services for industrial development,
Service Tax not leviable - See under SERVICES .................. 33
Railway Siding’s construction as immovable property under works
contract, ITC not admissible - See under INPUT TAX CREDIT ......... 99
RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 :
— Section 132 - See under BAIL ............................ 25
Rate of GST - Alcohol based sanitizers vis-à-vis AUS (Ayurvedic, Unani,
Sidha) ingredients based sanitizers, rate of GST - See under SANITIZERS .... 3
— on Coal Handling and Distribution services - See under COAL
HANDLING AND DISTRIBUTION SERVICES ................. 74
— on Outdoor Catering of food supply to Hospital/Clinical establishments -
See under FOODS SUPPLY ............................. 130
— on sanitizers - See under SANITIZERS ........................ 3
— on works contract of erection, testing and commissioning of electric sub-
station - See under WORKS CONTRACT ..................... 140
REFUND/REFUND CLAIM :
— Limitation - Relevant date - To be date of Tribunal’s order in assessee’s
favour - Claims filed within one year of Tribunal’s order - Claim not
time-barred - Section 11B of Central Excise Act, 1944 as applicable to
Service Tax vide Section 83 of Finance Act, 1994 — AVS Auto Finance v.
Commissioner of Central Excise & CGST, Jaipur (Tri. - Del.) ................. 63
— Unjust enrichment - Tax paid under protest pending challenge against
demand - At time of issuance of invoice Service Tax not charged from
service recipient for reimbursement of any amount towards Service Tax -
Bar of unjust enrichment not applicable - Refund claim to be allowed -
Section 11B of Central Excise Act, 1944 as applicable to Service Tax vide
Section 83 of Finance Act, 1994 — AVS Auto Finance v. Commissioner of Central
Excise & CGST, Jaipur (Tri. - Del.) ............................. 63
GST LAW TIMES  3rd September 2020  30