Page 260 - GSTL_26th March 2020_Vol 34_Part 4

754 GST LAW TIMES [ Vol. 34
monthly rent has nothing to do with the rent amount and the same is in
the nature of damages awarded to such appellant - Even though negative
list regime implemented w.e.f. 1-7-2012 includes compensation as taxable
activity, compensation received in present case was prior to
implementation of such regime - Appellant not liable to pay Service Tax
on compensation awarded - Sections 65(90a) and 65(105)(zzzz) of Finance
Act, 1994 — Sir Shadi Lal Distillery & Chemical Works v. Commr. of C. Ex. (Tri. - All.) .... 230
Renting vis-à-vis hiring of Cab - See under RENT-A-CAB SERVICES ...... 670
Repeal of Finance Act, 1994, proceedings sustainable in view of saving
clause in GST Act - See under ADJUDICATION ................. 39
Residential complex - Maintenance of common area in residential complex -
Contributions from members of association consisting of owners of
apartments in complex - Monthly contribution collected from owners of
apartments in complex and used by association for purpose of making
payments to third parties, in respect of commonly used services or goods
- Activities performed by association for ensuring maintenance and
upkeep of residential apartment complex by procuring services and
goods from third parties, benefits every member of association and hence
can be said to be service rendered by association to its members - Activity
of providing facilities or benefits by an association to its members of
subscription amounts to business - In terms of Section 2(d) of Indian
Contract Act, 1872, consideration needs to necessarily flow from one
person to another - Term ‘person’ includes an ‘individual’ as well as an
‘association of persons or a body of individuals, whether incorporated or
not, in India or outside India’ - Individual apartment owners as members
of association are beneficiaries and contributions made by them to be
considered as consideration for service received - Supply of service by
association to its members taxable - Sections 2(17), 2(84), 2(102) and 7 of
Central Goods and Services Tax Act, 2017 — In Re : Vaishnavi Splendour
Homeowners Welfare Association (App. A.A.R. - GST - Kar.) ................. 360
Residential complex construction and sale thereof prior to and after 13-4-
2016, requirement of reversal of credit for using common input service -
See under CENVAT CREDIT ............................ 416
Restaurant services - Rate of tax - Assessee’s restaurant operating in a retail
arcade located in hotel and primarily meant for clientele of hotel being
operated on same plot - Hotel having rooms with tariff of rupees seven
thousand five hundred and above, per unit/room per day or equivalent
for any unit/room - Assessee supplying food or drinks for consumption
within hotel - Assessee must discharge its GST liability @ 18% (9% each
of CGST and SGST) as per Sr. No. 7(iii) of Notification No. 11/2017-C.T.
(Rate) as amended and not at 5% as claimed by assessee — In Re : Kutting
Fusion Hospitality LLP (A.A.R. - GST - Mah.) ........................ 319
Restoration on cost of appeal dismissed for delay and non-compliance of
pre-deposit order - See under APPEAL TO APPELLATE AUTHORITY .... 577
Restrictions under C.B.I. & C. Circular No. 125/44/2019-GST on refund of
accumulated ITC on export of goods not sustainable - See under
REFUND/REFUND CLAIM ............................ 196
Retail arcade - Rate of GST on restaurant services operating in retail arcade
located in hotel - See under RESTAURANT SERVICES ............. 319
Returns filing and payment of tax under GST done belatedly, interest when
not leviable - See under INTEREST ........................ 588
Revalidation vis-à-vis fresh issuance of expired E-way Bill - See under
DETENTION/SEIZURE .............................. 151
GST LAW TIMES  26th March 2020  356