Page 244 - GSTL_26th March 2020_Vol 34_Part 4

738 GST LAW TIMES [ Vol. 34
Manual filing (Contd.)
— of Form GST TRAN-1 allowed to be filed belatedly - See under INPUT
TAX CREDIT .................................... 58
Marketing of products of overseas entity in India when amounting to export
of services - See under REBATE/REFUND .................... 452
Marketing media services & PR - Business Support Service not applicable
on amount paid by IPL team to overseas entity for providing team
logistical liaison, PR and marketing media services - See under IPL
TOURNAMENT ................................... 456
Marketing/Sales promotion for parent concern located abroad - Business
Auxiliary Service - Appellant, as subsidiary company for parent
company, engaged in identification of customers and sales promotion in
India of products of parent company - Conditions stipulated under Rule
3(1)(iii) of Export of Services Rules, 2005 satisfied by assessee viz.
payment for service received in convertible foreign exchange and
recipient of service, IBM WTC, located outside India - Such an activity
held to amount to export of services in catena of decisions of Tribunal,
including, assessee’s own case reported in 2018 (17) G.S.T.L. 268
(Tribunal) - Demand of Service Tax not sustainable - Rule 3 of Export of
Services Rules, 2005 — IBM India Pvt. Ltd. v. Commr. of C. Ex. & S.T., Bangalore-LTU
(Tri. - Bang.) ...................................... 436
Media centers set up at commonwealth games, space and amenities
provided not taxable under Business Exhibition service - See under
BUSINESS EXHIBITION SERVICE ........................ 544
Members entrance fees - Fee charged from its members by Health Club for
providing them various facilities is taxable under Club or Association
Membership services - See under HEALTH CLUB AND FITNESS
SERVICE CENTRE ................................. 552
— subscription fee collected by Health Club not liable to Service Tax under
Club or Association Membership services - See under HEALTH CLUB
AND FITNESS SERVICE CENTRE ........................ 552
Membership fee collected from members by Club not liable to GST - See
under CLUB MEMBERSHIP FEE ......................... 335
Mens rea for imposing penalty under GST - See under PENALTY ......... 63
Migration to GST regime - See under REFUND/REFUND CLAIM ........ 90
Minor mistakes in E-way Bill, quantum of penalty - See under PENALTY .... 240
— Penalty, quantum thereof on minor mistake in E-way Bill - See under
DETENTION .................................... 235
Moratorium under Insolvency and Bankruptcy Code, 2016 (IBC) - Validity
of proceedings under Central Goods and Services Tax Act, 2017 -
Dominant provision of Section 14(1)(a) of Insolvency and Bankruptcy
Code, 2016 being institution of suits or continuation of pending suits or
proceedings - Not necessary that only execution of judgment and decree
or order of any court of law, tribunal, arbitration panel or other authority
prohibited - Aspect as to whether a pending proceeding before GST
authority also a proceeding as provided in Section 14(1)(a) of IBC not
been examined by Commissioner - Matter remanded back for
examination above aspect — National Plywood Industries Ltd. v. Union of India
(Gau.) ......................................... 585
Mosquito repellent ODOMOS, classification of - See under ODOMOS ....... 9

GST LAW TIMES  26th March 2020  340