Page 19 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] INDEX - 18th June, 2020 xvii
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND .............................. 332, 338
Management, Maintenance or Repairs services parking fee collected from
visitors of Malls to be considered cum-tax for purpose of demand - See
under VALUATION (SERVICE TAX) ...................... 338
— Parking services provided in Malls - Demand raised on parking fees
collected on behalf of assessee by outside agency appointed to manage
parking area - Assessee claiming that no written contract entered with
Mall owners and no monetary consideration by way of rent or space
allocation paid to Mall owners for operating parking area, hence service
provider and service recipient relationship not existing between parties -
HELD : Parking space area cannot be given to assessee without any
agreement with respect to financial consideration or without agreement
with respect to contingent liabilities with respect to theft, injuries, fire or
other liabilities - Even otherwise, activity covered within definition of
‘management, maintenance or repairs‘ - Service recipient, Mall owners,
need not receive any pecuniary consideration from service - Service
without any direct pecuniary benefit to service recipient, also to be called
service - Plea of assessee that no monetary consideration being paid by
Mall owners, without substance - Right to collect parking fees given by
Mall owners, to be nothing but consideration provided to assessee by
Mall owners and measure of such consideration to be gross income
generated through parking fees - Levy of Service Tax on activity under
‘Management, Maintenance or Repair service’, upheld - Sections 65(64),
65(105)(zzg) and 73 of Finance Act, 1994 — MGF Event Management v.
Commissioner of Central Excise, Delhi (Tri. - Del.) ..................... 338
Members of Club paying amount as minimum billing for non-provision of
service, taxability thereof - See under CLUB ................... 332
Mining lease - Royalty in excess of annual dead rent not recoverable - See
under ROYALTY CHARGES ........................... 283
Misdeclaration being wilful, extended period invocable - See under
DEMAND ...................................... 338
National Centre for Biological Sciences (NCBS) is not a Government entity
- See under GOVERNMENT ENTITY....................... 389
Non-speaking order of appellate authority not sustainable - See under
APPEAL TO APPELLATE AUTHORITY ..................... 285
NOTIFICATIONS :
— Notification No. 12/2012-S.T. - See under DEMAND .............. 305
— See also under REFUND/REFUND CLAIM .............. 303
— Notification No. 25/2012-S.T. - See under WORKS CONTRACT ........ 305
— Notification No. 30/2012-S.T. - See under DEMAND .............. 305
— See also under WORKS CONTRACT .................. 305
— Notification No. 6/2015-S.T. - See under WORKS CONTRACT ........ 305
— Notification No. 11/2017-C.T. (Rate) - See under GOVERNMENT
ENTITY ....................................... 389
— See also under WORKS CONTRACT .................. 389
— Notification No. 12/2017-C.T. (Rate) - See under CATERING SERVICES ... 385
— Notification No. 13/2017-C.T. (Rate) - See under ROYALTY CHARGES ... 283
GST LAW TIMES  18th June 2020  19