Page 11 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] INDEX - 16th April, 2020 ix
CUSTOMS ACT, 1962 :
— Section 25 - See under IMPORT .......................... 261
Customs duty - Exemption from payment of Customs duty under EPCG
Scheme, scope of - See under EXPORT PROMOTION CAPITAL GOODS
(EPCG) SCHEME .................................. 261
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— Section 3(1) - See under IMPORT ......................... 261
— Section 3(3) - See under IMPORT ......................... 261
— Section 3(5) - See under IMPORT ......................... 261
— Section 3(7) - See under IMPORT ......................... 261
— Section 3(9) - See under IMPORT ......................... 261
— 4901 - See under PRINTING SERVICES ...................... 366
— 9954 - See under CONSTRUCTION SERVICES .................. 354
Deductions from valuation under Commercial Training or Coaching
services, scope of - See under VALUATION (SERVICE TAX) ......... 304
DEMAND :
— Business Support Service provided to book-makers operating in club
premises - Leviability of Service Tax on amount received by assessee
from book-makers post negative list era - HELD : Value of all services
other than those services specified in negative list, provided or agreed to
be provided in taxable territory by one person to another shall be levied
to tax, as emphasized in Section 66B of Finance Act, 1994, introduced
with Finance Act, 2012 - Hence, for post negative list era, services need
not to be classified specifically - Whenever service rendered and
consideration in lieu thereof, in whatever form, received, same to be
leviable to tax - Admittedly, assessee provided space inside Club’s
premises to book-makers, arranged for live telecast of Matches conducted
in other Race Clubs as also provided auditing facility and catering
services to book-makers - Also, assessee charged money from book-
makers on two counts; fixed amount for stall fee and profit based amount
as commission - Hence, both requirements of Section 66B ibid, stands
fulfilled - No infirmity in confirmation of demand for post negative
period as well - Section 66B of Finance Act, 1994 — Hyderabad Race Club v.
Commissioner of Cus. & C. Ex., Hyderabad (Tri. - Hyd.) ................... 289
— Renting of Immovable Property Service - Royalty charges collected from
caterers operating in club premises, taxability of - HELD : Caterer
allowed to roam around in entire premises of Club to offer food and
catering services - Club not providing any other service either in form of
cutlery crockery or in form of serving boys - Assessee providing Renting
of Immovable Property Service - Even though facts of Royal Western
India Turf Club Ltd. [2015 (38) S.T.R. 811 (Tribunal)] similar but proposal
in show cause notice for Royal Western India Turf Club Ltd. altogether
different, hence, adjudication not completely binding - Demand qua
receiving charges from caterers to roam in club premises as consideration
for providing Renting of Immovable Property Service rightly confirmed -
Section 65(90a) of Finance Act, 1994 — Hyderabad Race Club v. Commissioner of
Cus. & C. Ex., Hyderabad (Tri. - Hyd.) ........................... 289
GST LAW TIMES  16th April 2020  131