Page 7 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] INDEX - 16th April, 2020 v
Hyderabad Race Club v. Commissioner of Cus. & C. Ex., Hyderabad (Tri. -
Hyd.) ........................................ 289
K.M. Trans Logistics Private Limited (App. A.A.R. - GST - Raj.) .......... 346
Mind Q. Systems Pvt. Ltd. v. Commr. of Cus., C. Ex. & S.T., Hyderabad-II
(Tri. - Hyd.) ..................................... 304
Nagpur Integrated Township Pvt. Ltd. (App. A.A.R. - GST - Mah.) ........ 354
Padmavathi Hospitality & Facilities Management Service (A.A.R. - GST -
T.N.) ......................................... 331
Prince Spintex Pvt. Ltd. v. Union of India (Guj.) .................. 261
Rotary Club of Mumbai Queens Necklace (App. A.A.R. - GST - Mah.) ...... 322
Swapna Printing Works Pvt. Ltd. (A.A.R. - GST - W.B.) ............... 366
Sweety Industries v. Commr. of C. Ex. & S.T., Vadodara-I (Tri. - Ahmd.) ..... 300
Tata Projects Limited v. Commr. of Service Tax, Hyderabad (Tri. - Hyd.) ..... 309

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Addl. D.G.F.T. Trade Notice No. 11/2018, dated 30-6-2017 - See under
IMPORT ....................................... 261
Advance Ruling Authority - Jurisdiction - Pendency of writ proceedings
before High Court - Applicant has sought to know as to whether
Housekeeping and Security services including Biomedical Waste
Management & Pest Control services proposed to be provided to
Government Hospital would attract GST or not - Issue has been raised
before this authority after filing a writ petition before High Court -
Applicant has pleaded that issue raised in writ petition is different as it is
on incorrect acceptance of tender of rival party - Aforesaid contention of
applicant is not correct inasmuch, bid of rival party was lower because it
had shown rate of GST on said services as NIL whereas applicant’s bid
included GST - Further, in said proceedings, State GST authorities have
been made a party by applicant for information with regard to rate of
GST on aforesaid services for helping Court to decide issue - Thus,
outcome of writ petition is squarely based on rate of GST on aforesaid
services, because petitioner’s bid became higher only on account of
inclusion of GST element in the Bid - In view of above, since query raised
is an integral issue in aforesaid writ proceedings, application cannot be
admitted notwithstanding that High Court has not precluded Authority
from deciding application - Section 98(2) of Central Goods and Services
Tax Act, 2017 — In Re : Padmavathi Hospitality & Facilities Management Service (A.A.R.
- GST - T.N.) ...................................... 331
Book-makers in Race Clubs provided with infrastructure facilities, fee and
commission leviable to Service Tax under BSS - See under BUSINESS
SUPPORT SERVICE ................................ 289
Business Support Service (BSS) - Assessee providing infrastructural
support facilities to book-makers operating in club premises as also
arranging live telecast of races of other centers/Race Clubs and
conducting Inter-venue betting - Demand raised on amount received by
assessee under 2 counts, (1) Book-makers stall fee, (2) Commission from
book-makers - HELD : Providing space in Club to book-maker to run his
GST LAW TIMES  16th April 2020  127