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2020 ] INDEX - 16th April, 2020 vii
refund admissible in post-GST regime - See under REFUND/REFUND
CLAIM ....................................... 297
CENVAT CREDIT RULES, 2004 :
— Rule 3 - See under CENVAT CREDIT ....................... 300
— Rule 5 - See under REFUND/REFUND CLAIM ................. 297
Chicken supplied in frozen state in unit packing, exemption from GST not
admissible - See under FOOD FROZEN CHICKEN ............... 312
Classification of activity of development of property - See under
CONSTRUCTION SERVICES ........................... 354
— of composite supply of printing services - See under PRINTING
SERVICES ...................................... 366
Club membership fee - Contribution by Rotary Club members towards
Administration Account, recovered for expending it on weekly and other
meetings and other petty administrative expenses incurred including
expenses for location and light refreshments - Club not providing any
specific facility or benefits to its members against membership
subscription charged by it, as entire subscription amount spent towards
meetings and administrative expenditures only - Club not doing any
business - Thus, it can be deduced that activities carried out by club
would not come under scope of supply - Even if activities considered to
be supply then membership fee collected would be subject to double
taxation as amount spent towards meetings and administrative
expenditures already subjected to GST at hands of suppliers of these
input services or goods used in meetings, events and other
administrative functions of club - That would be against Legislature’s
intention of formulation of GST, which certainly does not embrace idea of
double taxation - Impugned activities of club not be construed as supply,
question regarding availment of ITC on input services like catering
services, banquet services, etc. would not arise - Amount collected as
membership subscription and admission fees from members not liable to
GST as supply of services - Rulings by Authority for Advance Ruling set
aside - Sections 2(17) and 7 of Central Goods and Services Tax Act, 2017
— In Re : Rotary Club of Mumbai Queens Necklace (App. A.A.R. - GST - Mah.) ........ 322
Collection of tax without authority of law by GST authorities, strictures
issued - See under STRICTURES ......................... 257
Commercial Training or Coaching services - Exemption under Notification
No. 24/2004-S.T. - Computer Training Institute - First appellate authority
allowing exemption for period prior to 7-6-2005 on the ground that
exception for computer training institute inserted only on said date in
aforesaid notification - HELD : Even original notification allowed
exemption only to vocational training institutes and recreational training
institutes - Thus, strictly construed, computer training institute was not
covered under said notification ab initio - Therefore proviso introduced
subsequently can be construed as redundant as there was no need for
creating an exception to a thing not covered in notification - However,
aforesaid view taken by first appellate authority also cannot be
completely ruled out - Settled by Apex Court in 2018 (361) E.L.T. 577
(S.C.) that an exemption notification must be strictly construed and in
case of ambiguity benefit of doubt has to go to Revenue and against
assessee - In view of this, exemption not admissible even prior to 7-6-2005
- Impugned order set aside to this extent - Sections 65(26) and
GST LAW TIMES  16th April 2020  129