Page 228 - GSTL_30th April 2020_Vol 35_Part 5

698 GST LAW TIMES [ Vol. 35
Royalty charges collected from caterers operating in club premises leviable
to Service Tax under Renting of Immovable Property Service - See under
DEMAND ...................................... 289
— Mining lease - Classification - Rate of GST - Royalty is a charge by State
Government in lieu of consideration of the exploitation and extraction of
mineral resources by lessee - Payment of royalty is a statutory levy in
accordance with provisions of Mines and Mineral (Development and
Regulation) Act, 1957 against licensing services by the Government for
right to extract minerals - Classifiable under SAC Code 9973 37 and
subject to levy of GST @ 5% till 31-12-2018 and thereafter @ 18% under
Reverse Charge Mechanism in terms of Entry No. 17 of Notification No.
11/2017-C.T. (Rate) — In Re : Cosme Costa & Sons (A.A.R. - GST - Goa) ......... 590
Sale of under-construction building is supply of service, exemption
admissible - See under BUSINESS TRANSFER AGREEMENT ......... 510
Scarp supply of old machinery, classification of - See under SUPPLY ....... 606
Service of adjudication order established, dismissal of appeal for delay in
filing sustainable - See under APPEAL TO COMMISSIONER (APPEALS) . . 141
Service Tax amount paid by mistake, limitation for refund applicable - See
under REFUND/REFUND CLAIM ........................ 129
— paid under mistake of law, limitation for refund - See under
REFUND/REFUND CLAIM ............................ 52
— paid under mistake of law, refund not deniable - See under
REFUND/REFUND CLAIM ............................ 52
— passed on to service recipient, refund not admissible - See under
REFUND/REFUND CLAIM ............................ 200
— Race Clubs providing infrastructure facility to book makers for betting,
etc., fee and commission leviable to Service Tax under BSS - See under
BUSINESS SUPPORT SERVICE (BSS) ....................... 289
Service Tax (Determination of Value) (2nd Amendment) Rules, 2012 - See
under VALUATION (SERVICE TAX) ....................... 52
SERVICE TAX (DETERMINATION OF VALUE) RULES, 2006 :
— Rule 2A - See under VALUATION (SERVICE TAX) ............... 52
— Rule 6 - See under VALUATION (SERVICE TAX) ................ 213
SERVICE TAX RULES, 1994 :
— Rule 7B - See under CENVAT CREDIT OF SERVICE TAX ............ 188
Services supplied by director - Remuneration to Directors - Consideration
paid to the Directors in relation to services provided by them to company
and not covered under clause (1) of the Schedule III to Central Goods and
Services Tax Act, 2017 as Directors not the employee of the Company -
Company located in taxable territory and Directors’ remuneration paid
for services supplied by Director to company - Liable to tax under reverse
charge mechanism in terms of Serial No. 6 of Notification No. 13/2017-
C.T. (Rate) - Sections 2(31), 2(93) and 9(3) of Central Goods and Services
Tax Act, 2017 — In Re : Clay Craft India Pvt. Ltd. (A.A.R. - GST - Raj.) .......... 580

GST LAW TIMES  30th April 2020  228