Page 190 - GSTL_26th March 2020_Vol 34_Part 4

xii GST LAW TIMES [ Vol. 34
Intellectual Property Right service — Recipient of technical know-how from
abroad, whether liable to Service Tax under Reverse Charge Mechanism? ... J96
Interest under Service Tax — Interpretation of Section 73B of Finance Act,
1994 .......................................... J20
Investigations under GST — Parallel investigations both by Central GST and
State GST authorities, whether sustainable? ................... J47
IPL Tournament — Business Auxiliary Service — Amount paid by organizer
of tournament to overseas agencies for holding negotiations with
overseas players, whether taxable? ........................ J94
IPL Tournament — Business Support Service — Amount paid by organizer
of tournament to an overseas entity for providing team logistical liaison,
PR and marketing media services for organizing IPL Cricket
Tournament, whether taxable? ........................... J94
IPL Tournament — Business Support Service — Fee paid by a cricket team to
overseas players for playing cricket and also participating in promotional
events, whether taxable? .............................. J94
IPL Tournament — Cenvat credit whether required to be reversed in respect
of sale of tickets for such tournament? ....................... J94
IPL Tournament — Manpower Recruitment or Supply Agency service — Fee
received by organizer of tournament for transfer of a player to another
team, whether taxable? ............................... J94
IPL Tournament — Manpower Recruitment or Supply Agency services —
Player Release Fee paid by organizer of tournament to overseas Cricket
Control Boards for release of players to enable them to play matches
other than those conducted by their respective Cricket Boards, whether
taxable? ........................................ J94
IPL Tournament — Services provided to BCCI for organizing cricket
tournament, whether taxable? ........................... J94
IPL Tournament — Sponsorship services received by organizer of
tournament from a foreign entity, whether taxable? ............... J94
Land development and sale of individual plots neither taxable under Real
Estate Agent Service nor under Site Formation Service though ownership
rights remained with the land owner till completion of sale transaction .... J93
Lending service — Activity of advancing loans by banks, whether exempt
from Service Tax? ................................. J132
Manpower Recruitment or Supply Agency Services supplied by company
abroad through its Service Tax registered office in India, RCM liability,
whether applicable? ................................. J23
Manpower Supply services provided to subsidiary company, whether
taxable when salary of employees reimbursed by it? .............. J132
Marketing and Technical Support services provided to foreign based
subsidiary company on consideration received in foreign exchange,
whether taxable? .................................. J46
Marketing/Sales promotion of products of foreign based company in India,
whether amounts to export of service? ...................... J86
Media centers — Setting up of media centers for Commonwealth Games,
2010 whether liable to Service Tax as Business Exhibition Services ...... J101
National Anti-Profiteering Authority under CGST — Constitution thereof
without any Judicial Member whether justified? ................. J49
National Anti-Profiteering Authority under CGST whether can pass order
suo motu without any written complaint? .................... J49
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