Page 17 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] INDEX - 20th August, 2020 xv
appears to be constructed for the purpose of running a lodge house -
Lessee engaged in commercial activity of renting of rooms in the
dwelling and providing boarding and hospitality services to the inmates
- Applicant rented out her dwelling for commercial activity, and supply
of such services are classifiable as ‘Rental or Leasing services involving
own or leased non-residential property” under Service Code (Tariff) 9972
12 - Said service taxable in the hands of the lessor and is liable for IGST @
18% — In Re : Lakshmi Tulasi Quality Fuels (A.A.R. - GST - A.P.) ............. 289
Renting of Immovable Property service - Lease - Long term lease -
Taxability of one time premium - Appellant alienating movie theatre on
long term lease for 999 years, regular yearly rentals in addition to one
time lump sum premium paid in advance - Such an arrangement has
been held in catena of decisions to be falling under scope of renting -
Further, entire property and its benefits had not been alienated inasmuch
as right to built-up space above and around contracted property had
been retained - Thus, by no means it is a sale agreement as contented by
appellant - Activity of limited use of property for consideration is clearly
taxable under Renting of Immovable Property services - Further, such
taxability is for entire premium amount because premium is nothing but
rent received in advance - Case laws cited by appellant is restricted to
transactions with entities of State Government in acquiring land - Section
65(105)(zzzz) of Finance Act, 1994 — Starcity Entertainment Pvt. Ltd. v.
Commissioner of S.T., Mumbai (Tri. - Mumbai) ....................... 266
Revocation of cancellation of registration under GST, scope of - See under
REGISTRATION .................................. 259
Sabka Vishwas Scheme, 2019 - See under BANK ACCOUNT ........... 265
State Consumer Disputes Redressal Commission - Tenure of Member
(Judicial) - Extension thereof - As many posts are reportedly lying vacant
in said Commission and there has been no response from Government to
Notice issued, term of Member (Judicial) extended for a further period of
six months — Kudrat Sandhu v. Union of India (S.C.) .................. 257
TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 :
— Section 50 - See under INTEREST ......................... 260
Taxability of one time premium paid on long term lease of immovable
property - See under RENTING OF IMMOVABLE PROPERTY SERVICE . . 266
Tenure of Member (Judicial) in State Consumer Disputes Redressal
Commission, extension thereof - See under STATE CONSUMER
DISPUTES REDRESSAL COMMISSION ..................... 257
— of Member (Technical) in CESTAT, interim extension thereof - See under
CESTAT ....................................... 257
Training by private institute as per syllabus prescribed by ICAI and ICWAI,
exemption not admissible - See under EDUCATIONAL INSTITUTIONS ... 310
Transfer of a going concern - Unutilised input tax credit - Transferor can
transfer unutilised input tax credit to transferee lying in its electronic
credit ledger, by filing Form GST ITC-02 - Section 18 of Central Goods
and Services Tax Act, 2017 - Rule 41 of Central Goods and Services Tax
Rules, 2017 — In Re : Shilpa Medicare Ltd. (A.A.R. - GST - A.P.) ............. 334
— of ongoing business on monetary consideration - Supply of goods or
supply of services - Transfer neither in course of business nor for
furtherance of business but onetime affair made where business
GST LAW TIMES  20th August 2020  17