Page 21 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] INDEX - 11th June, 2020 xix
Rent-a-Cab Scheme Operator Service - Demand - Hiring and Renting of
Vehicles - Issue already decided by High Court in 2014 (36) S.T.R. 513
(Guj.) holding such hiring and renting as taxable under aforesaid services
- Demand sustainable on merits - Section 65(91), 65(105)(o) and 73 of
Finance Act, 1994 — Pearl Travels v. Commissioner of Central Excise & S.T., Daman
(Tri. - Ahmd.) ...................................... 242
Rented premises sealed under GST, continuous sealing not sustainable - See
under SEARCH AND SEIZURE .......................... 171
Renting of Immovable Property service - Assessee entering into agreement
with Reliance Industries for purchase and resale of its petroleum
products on consideration - Amount received from said company during
period when there was no sale or purchase of its products, not liable to
Service Tax under the category of Renting of Immovable Property service
particularly when neither any agreement for renting of property entered
into between them nor any rent paid by said company even during that
period when said product purchased and resold by assessee - Sections
65(90a) and 65(105)(zzzz) of Finance Act, 1994 — Gyan Sons v. Commr. of
CGST & C. Ex. (Appeals), Allahabad (Tri. - All.) ...................... 229
— Demand raised on consideration received for renting of warehouses to
M.P. Warehousing and Logistics Corporation (MPWLC) under joint
venture agreement - HELD : Plain reading of arrangement with MPWLC
as narrated in show cause notice as well as in impugned order clearly
shows same to be joint venture with income sharing arrangement - In
such relationship neither is there any service provider nor service
recipient but only partners in business - Also, no evidence produced
showing renting of warehouses to MPWLC for use in course of or
furtherance of business or commerce - No renting, no service provider
and no service recipient in the said arrangement and hence same not
covered by charging section - Mistake to effect of deduction of TDS by
MPWCL while remitting assessee their share of income in joint venture,
not to modify nature of transaction - Moreover, matter decided in
assessee’s favour in assessee’s own case by Bench - Impugned order
unsustainable and set aside - Section 65(105)(zzzz) of Finance Act, 1994
— Ruchi Infrastructure Ltd. v. Commr. of C. Ex., Cus. & S.T., Indore (Tri. - Del.) ....... 236
Repair and maintenance under Warranty services, input service credit
admissible - See under CENVAT CREDIT .................... 180
Residential Complex construction being covered under Works Contract,
registration under Construction of Residential Complex service not
required - See under REGISTRATION ...................... 230
Restaurant Services when covered/not covered under definition of
exempted services - See under ACCOMMODATION SERVICE AND
RESTAURANT SERVICE ............................. 210
— Whether ‘exempted service’ during the period from 1-7-2012 to 31-3-2013
- No abatement availed in respect of restaurant service - As per Rule 2C
of Service Tax (Determination of Value) Rules, 2006, value of service
portion involved in supply of food or any other article of human
consumption or any drink in a restaurant being fixed as 40% of the total
value on the condition that Cenvat credit on inputs not taken, the
remaining portion of the value would neither be considered as an
abatement nor as an exemption and accordingly restaurant service would
not be covered under the definition of input service and provisions of
GST LAW TIMES  11th June 2020  21