Page 227 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 697
Renting of Immovable Property service (Contd.)
in favour of JV - HELD : Land procured by GoR and assigned to assessee
- Surface right, contemplated by Revenue as service, emerges out from
activity of mining operation, as incidental activity - Land only acquired
for purpose of making it available to JV company, for setting up of power
plant to meet acute shortage thereof in remote area of State of Rajasthan -
Entire amount spent on acquisition of land deposited by M/s. RWPL, in
escrow account with bank - If due to change of policy of Government of
India and State Government, transfer of land acquired was denied
mutation to JV company, same will not retrospectively convert sale into
services of renting of immovable property - Sale of land completed when
Land Acquisition Officer (LAO) made payment to cultivator - Activities
undertaken by way of acquisition of land from landholder, for project,
not to be treated as service rendered respectively, so as to charge Service
Tax - Incidental activity cannot be treated as main activity, which mining
and benefit arising out of law, to be independent service under category
of renting of immovable property service - Also, even if surface right
presumed to be activity as renting of immovable property, entire sale
consideration could not be treated towards value of service provided -
Treatment of entire amount spent towards acquisition of land, by no
stretch of imagination, can be treated as value towards alleged service -
No element of service involved in transaction - Section 65(90a) of Finance
Act, 1994 — Rajasthan State Mines & Minerals Ltd. v. Commr. of C. Ex. & S.T., Jaipur
(Tri. - Del.) ....................................... 561
— royalty charges collected from caterers operating in club premises leviable
to Service Tax - See under DEMAND ....................... 289
Re-revision of ST-3 return revised earlier permissible within time-limit
prescribed for revision - See under CENVAT CREDIT OF SERVICE TAX ... 188
Residential society (RWA) receiving services in two parts viz. maintenance
and water supply, charges for water supply includible for determining
taxability of maintenance charges - See under SUPPLY ............. 599
Restrictions on tax deduction in respect of tender filing during pre-GST
regime - See under GST LEVY ........................... 3
Returns filing defaulted, scope of cancellation of registration - See under
INTERPRETATION OF STATUTE ......................... 8
— scope of cancellation of registration - See under REGISTRATION ........ 8
Reverse Charge Mechanism (RCM) - Applicability on export of services for
levy of IGST - See under EXPORT OF SERVICES ................ 420
— Rate of GST on GTA services received by Government - See under
TRANSPORTATION SERVICES ......................... 606
Reverse Charge Mechanism liability of company on remuneration paid to
Directors - See under SERVICES ......................... 580
Revision of ST-3 return, re-revision within time-limit is permissible - See
under CENVAT CREDIT OF SERVICE TAX ................... 188
Right to use minerals including its exploration and evaluation, rate of GST -
See under MINERAL ................................ 514

GST LAW TIMES  30th April 2020  227