Page 80 - GSTL_16 April 2020_Vol 35_Part 3

294 GST LAW TIMES [ Vol. 35
“Taxable Service” means any service provided or to be provided to any
person, by any other person, in relation to support services of business or
commerce, in any manner; [Section 65(105)(zzzq) of the Finance Act, 1994]
16. As per Section 65(105)(zzzz) of the Finance Act, 1994, the taxable
service under the category of “Renting of immovable property service” - means
service rendered to any person, by any other person by renting of immovable
property or any other service in relation to such renting, for use in the course of
or for furtherance of business or commerce.
Explanation 1. - For the purpose of this sub-clause, “immovable property”
includes -
(i) building and part of a building, and the land appurtenant
thereto;
(ii) land incidental to the use of such building or part of a build-
ing;
(iii) the common or shared areas and facilities relating thereto; and
(iv) in case of a building located in a complex or an industrial es-
tate, all common areas and facilities relating thereto within
such complex or estate,
(v) vacant land given on lease or licence for construction of build-
ing or temporary structure at a later stage to be used for fur-
therance of business or commerce;
Explanation 2. - For the purposes of this sub-clause, an immovable property
partly for use in the course or furtherance of business or commerce and
partly for residential or any other purposes shall be deemed to be immova-
ble property for use in the course or furtherance of business or commerce.
The period involved in three of these appeals is pre- as well as post-negative list
era.
17. Coming to the pre-negative list period first, we adjudicate as fol-
lows :-
Definition of Business Support Service, as above, makes it abundantly
clear that any service which is in relation to business or commerce and helps in
enhancement of business amounts to Business Support Service. Even the infra-
structural support provided to run a business is a Business Support Service. In
the present case from the licence as given by the appellant to the bookmaker, it is
abundantly clear that the appellant while providing an enclosure/stall in the ap-
pellant's race club to the bookies is providing as space to him to run his business
of booking bets from the punters available within the premises of the appellants’
Club. The bet has to be on the Races being conducted by the club in its premises.
Hence, providing a space in the club to such a bookmaker is nothing but a facility
being given for him to properly run his business and in fact, to have more busi-
ness. The said service is, therefore, in relation to the business of bookie and thus
definitely amounts to Infrastructural Support being provided to the booker by
the appellant which is well covered under Explanation to Section 65(104c) of Fi-
nance Act defining BSS. Admittedly, appellant is receiving some stall fee towards
the said Infrastructural Support Service. Definitely since the premises are to aid
the business of the bookmaker and the arrangement is such that in absence of the
premises the question of bookmaker to conduct his business does not at all arise.
Then this service provided by club to him is not merely a renting of immovable
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