Page 14 - GSTL_18th June 2020_Vol 37_Part 3

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CENVAT CREDIT RULES, 2004 :
— Rule 2(l) - See under CENVAT CREDIT ...................... 324
— Rule 3 - See under CENVAT CREDIT ....................... 327
— Rule 5 - See under REFUND/REFUND CLAIM ................. 354
Classification of Honeycomb paperboard - See under PAPERBOARDS ...... 394
— of retrofitted vehicles for differently abled persons - See under VEHICLES . . 397
Club - Amounts received from members as minimum billing for non-
provision of service - To be taxed there has to be services provided for
subscription or any other amount - Amount received for non-provision of
any services by club to its members not taxable for period prior to 1-7-
2012 - Service Tax already paid by assessee for period from 1-7-2012 not
to be interfered with - Demand prior to said date set aside - Sections 66
and 73 of Finance Act, 1994 — Saturday Club Ltd. v. Commissioner of CGST & C.
Ex., Kolkata (Tri. - Kolkata) ................................ 332
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 438 - See under BAIL ............................ 273
Consideration for service, scope of - See under WORDS AND PHRASES ..... 338
CONSTITUTION OF INDIA :
— Article 265 - See under REFUND/REFUND CLAIM ............... 303
Construction and maintenance of roads under Road Construction
Department, Service Tax deducted by department directed to be
refunded as service is exempted - See under REFUND/REFUND CLAIM ... 303
— of EWS Flats, taxability thereof under Service Tax - See under WORKS
CONTRACT ..................................... 305
— of Foot Over Bridge at BRTS project, exemption admissible - See under
DEMAND ...................................... 305
— of Hostel building for non-Government entity, rate of GST - See under
WORKS CONTRACT ................................ 389
Construction services rendered to PWD, CPWD, PSIEC, taxability of - See
under DEMAND .................................. 305
Creditors vis-à-vis Insolvency Bankruptcy Code - See under RECOVERY ..... 289
Cum-tax value - Parking fees collected from visitors of Malls to be
considered cum-tax for purpose of demand - See under VALUATION
(SERVICE TAX) ................................... 338
Delay in paying applicable tax, interest leviable - See under INTEREST ...... 360
DEMAND :
— Limitation - Extended period, Invocation of - Mis-declaration and wilful
suppression - Income of parking fees suppressed in relevant returns with
ulterior motive to evade Service Tax - Mode of operation wilfully
designed to evade Service Tax - Extended period invocable - Order-in-
original upheld - Section 73 of Finance Act, 1994 — MGF Event Management v.
Commissioner of Central Excise, Delhi (Tri. - Del.) ...................... 338
— Limitation - Invocation of extended period - Taxability of amounts
received by club from its members as minimum billing for non-provision
of service - Department dropped audit query on minimum billing
taxability for period prior to 2007 and also in 2008 audit - Demand for
period from 2007 to 2012 - No change in the law relating to Club and
GST LAW TIMES  18th June 2020  14