Page 266 - GSTL_26th March 2020_Vol 34_Part 4

760 GST LAW TIMES [ Vol. 34
SSC - Training providers not entitled for exemption under Serial No. 69
of Notification No. 12/2017-C.T. (Rate) - Main contractor would not be
entitled for exemption under this entry for the said work - Main
contractor, if they get work, would be providing service, of training for
Recognition of Prior Learning (RPL) to construction workers, to
Government of Maharashtra, for which total expenditure to be borne by
State Government - Main contractor would be eligible for exemption
under Serial No. 72 of said notification, subject to fulfilment of conditions
- Services to be provided by sub-contractor would be under training
programme for Recognition of Prior Learning (RPL) to construction
workers would be to main contractor - Recipient of services would be
main contractor, but not State Government - Condition for exemption
under Serial No. 72 of Notification No. 12/2017-C.T. (Rate) not fulfilled -
Sub-contractor to pay tax at 18% applicable on services to be provided
under sub-contract to main contractor — In Re : M.V. Infra Services Pvt. Ltd.
(A.A.R. - GST - Kar.) ................................... 630
Societies Registration Act, 1860 - See under CHARTERED ACCOUNTANT ... 429
Software system - Rights of parties cannot be subjugated to poor and
inefficient software systems - See under REFUND/REFUND CLAIM ..... 90
Software Technology Parks of India (STPI) unit providing Information
Technology Software services to its principal abroad, activity amounts to
export of services - See under EXPORT OF SERVICE .............. 213
Solar Power Generating System (SPGS), sustainability of ruling on rate of
GST after amendment in Notification - See under WORKS CONTRACT.... 333
Soya meal processed, classification of - See under ANIMAL FEED ........ 664
Space and amenities provided for setting up of media centers at
commonwealth games not taxable under Business Exhibition service -
See under BUSINESS EXHIBITION SERVICE .................. 544
Sponsorship service provided by a foreign entity to IPL team, taxability
thereof - See under IPL TOURNAMENT ..................... 456
State Road Transport Corporations are not covered under Rent-a-Cab
service provider - See under RENT-A-CAB SERVICE .............. 526
Statement contradictory and retracted at earliest, scope of reliance thereof -
See under RECOVERY ............................... 148
— Recovery of differential amount wrongly carried forward in electronic
credit ledger under GST through TRAN-1 statement, writ jurisdiction not
invocable at show cause notice stage - See under SHOW CAUSE NOTICE . . 129
— under GST law, presence of lawyer of accused not permitted - See under
INVESTIGATION .................................. 155
Statute - Circulars cannot take away vested right of taxpayer granted by
Statute - See under DEPARTMENTAL CIRCULARS............... 196
Storage service provided by CHA includible in assessable value of CHA
services - See under CUSTOMS HOUSE AGENT’S SERVICES ......... 569
Sub-contractor not eligible for exemption on supply of skill development
training to main contractor - See under SKILL DEVELOPMENT
TRAINING ...................................... 630
Subscription fee collected from members by Club not liable to GST - See
under CLUB MEMBERSHIP FEE ......................... 335
— Membership entrance fee/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
Subsidiary company in India providing Business Auxiliary Service of
GST LAW TIMES  26th March 2020  362