Page 214 - GSTL_26th March 2020_Vol 34_Part 4

708 GST LAW TIMES [ Vol. 34
Club or Association Membership services, membership entrance
fee/subscription fee collected by Health Club not liable to Service Tax
but fee charged for providing facilities taxable - See under HEALTH
CLUB AND FITNESS SERVICE CENTRE ..................... 552
Clubbing of two independent supplies from different suppliers for terming
it as composite supply not sustainable - See under COMPOSITE SUPPLY ... 579
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 102(1) - See under SEIZURE ........................ 133
— Section 102(3) - See under SEIZURE ........................ 133
— Section 167(2) - See under BAIL .......................... 29
— Section 438 - See under BAIL ............................ 59
— Section 482 - See under BAIL ............................ 44
Collaboration with foreign university in providing educational services,
activity not taxable under RCM under Franchise service - See under
FRANCHISE SERVICES .............................. 502
Commercial or Industrial Construction services to a non-turnkey project,
abatement from valuation admissible - See under VALUATION
SERVICE TAX .................................... 521
Commercial organization - BCCI-IPL only organizing cricket tournament
not liable to Service Tax - See under BCCI-IPL .................. 456
Commercial Training or Coaching services - Educational services - Activity
undertaken by appellant, recognized as Research and Education Society,
is conducting various courses affiliated by different universities
approved by AITC and award degrees - In view of decision of Kerala
High Court in 2006 (2) S.T.R. 321 (Ker.), such services are not taxable
under Commercial Training or Coaching services - These are also not
taxable under Negative List regime of Service Tax - Demand and penalty
not sustainable - Section 65(26) of Finance Act, 1994 — Swift Institute of
Engineering & Technology v. Commr. of C. Ex. & S.T., Chandigarh-II (Tri. - Chan.) ....... 502
Commission for booking of cargo space by provider of Air Travel Agent
service, not taxable - See under AIR TRAVEL AGENT SERVICE ........ 559
— received by banks from RBI for activity of receipts/payments made on
behalf of Government of India, eligible to exemption - See under
BANKING AND OTHER FINANCIAL SERVICES (BOFS) ........... 447
Commission Agent services for agricultural produce vis-à-vis Auctioneer
services on auction of flowers on commission basis - See under
AUCTION OF FLOWERS ............................. 610
Common area in residential complex, taxability of maintenance services
supplied by Association to Members - See under RESIDENTIAL
COMPLEX ...................................... 360
Common inputs/input services used for construction of residential complex
and sale thereof prior to and after 13-4-2016, requirement of reversal of
credit - See under CENVAT CREDIT ....................... 416
— used in manufacture of dutiable as well as exempted goods, demand of
10% not sustainable on supply to SEZ developer - See under CENVAT
CREDIT ....................................... 425
Common invoice for services provided to different registered offices of
assessee, Cenvat credit admissible - See under CENVAT CREDIT ....... 226
Common parlance understanding to be given preference for classification of
goods - See under CLASSIFICATION ....................... 9
GST LAW TIMES  26th March 2020  310