Page 178 - GSTL_30th April 2020_Vol 35_Part 5

648 GST LAW TIMES [ Vol. 35
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
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
Business transfer agreement - Sale of under-construction building with all
its assets by applicant and transfer of the rights of the same to the buyer
including the approved map from competent authority where buyer
purchased the under-construction building/business to carry on the
same kind of business as the purchaser themselves engaged in
constructing residential/commercial complexes and selling thereof -
Such transfer of the business as a going concern to the buyer to be treated
as supply of services and exempted from GST as on date in terms of
Serial No. 2 of Notification No. 12/2017-C.T. (Rate) (as amended from
time-to-time) — In Re : Rajeev Bansal & Sudershan Mittal (A.A.R. - GST - UK) ....... 510
Cables and other electrical equipment to earth with no intention of
removing or shifting them in foreseeable future, taxability thereof - See
under WORKS CONTRACT ............................ 493
Cancellation of registration under GST for default in filing returns, scope of
- See under INTERPRETATION OF STATUTE ................... 8
— under GST for default in filing returns, scope of - See under
REGISTRATION ................................... 8
Capital goods stock removed to sister concern, excisability in terms of Rule
3(4) of CCR, 2004 - See under CENVAT CREDIT ................. 576
Car parking system - ITC not admissible - See under INPUT TAX CREDIT .... 438
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

GST LAW TIMES  30th April 2020  178