Page 8 - GSTL_16 April 2020_Vol 35_Part 3

vi GST LAW TIMES [ Vol. 35
business of booking bets from bunters, to be in relation to business of
bookie and amounts to Infrastructural Support being provided to booker
by assessee and well covered under explanation to Section 65(104c) of
Finance Act, 1994 - Charges received from bookies in name of
commission, actually for providing Inter-venue Betting Services,
Auditing Services, live telecast services and for catering services to book-
makers - Impugned services also provided in relation to business of
book-makers - Mere use of word “outsource” in C.B.E. & C. Circular No.
334/4/2006-TRU, dated 28-2-2006 not to alter definition of Business
Support Service given in statute - Therefore, assessee’s argument that if
services not outsourced by bookmaker to Club, services cannot be
Business Support Service, not acceptable - Infrastructural Support,
support of Accountancy, Customer Relationship (bunters being available
to book-maker within Club), Inter-venue betting and structural support
in form of live telecast definitely Business Support Services provided by
Club to book-makers - Section 65(104c) of Finance Act, 1994 — Hyderabad
Race Club v. Commissioner of Cus. & C. Ex., Hyderabad (Tri. - Hyd.) ............. 289
Carcass of chicken supplied in frozen state in unit packing, exemption from
GST not admissible - See under FOOD FROZEN CHICKEN .......... 312
Caterer allowed to roam around in entire premises of Club to offer food and
catering services, royalty charges taxable under Renting of Immovable
Property Services - See under DEMAND ..................... 289
C.B.E. & C. Circular No. 334/4/2006-TRU, dated 28-2-2006 - See under
BUSINESS SUPPORT SERVICE (BSS) ....................... 289
C.B.I. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 - See under
PRINTING SERVICES ............................... 366
CENTRAL EXCISE ACT, 1944 :
— Section 4A - See under CENVAT CREDIT ..................... 300
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(17) - See under CLUB MEMBERSHIP FEE ............... 322
— Section 2(93) - See under RECIPIENT OF SERVICES ............... 366
— Section 2(119) - See under CONSTRUCTION SERVICES ............ 354
— Section 7 - See under CLUB MEMBERSHIP FEE ................. 322
— Section 9 - See under PRINTING SERVICES ................... 366
— Section 51 - See under TDS ............................. 363
— Section 98(2) - See under ADVANCE RULING AUTHORITY .......... 331
— Section 129(3) - See under DETENTION ...................... 257
— Section 142(3) - See under REFUND/REFUND CLAIM ............. 297
CENVAT/CENVAT CREDIT OF SERVICE TAX :
— Availment of - On outward GTA service used for transportation of goods
from job worker’s premises to depot of principal manufacturer - Final
product valued under Section 4A of Central Excise Act, 1944 by applying
the Notification No. 36/2001-C.E. (N.T.) - Whether job worker was
entitled for Cenvat credit on outward GTA service - In view of contrary
judgments of CESTAT and High Courts, matter referred to Larger Bench
- Rule 3 of Cenvat Credit Rules, 2004 — Sweety Industries v. Commissioner of C.
Ex. & S.T., Vadodara-I (Tri. - Ahmd.) ........................... 300
— on input services used in export of output services in pre-GST regime,
GST LAW TIMES  16th April 2020  128