2023 (1) TMI 994 - SCH - Service Tax

Levy of Service Tax - activity of renting/leasing - HELD THAT - Having gone through the relevant provisions of the Finance Act, 1994 with respect to the Service Tax and Section 65 (105) (zzzz) and Section 66D and taking into consideration the decision of this Court in the case of KRISHI UPAJ MANDI SAMITI, NEW MANDI YARD, ALWAR VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ALWAR 2022 (2) TMI 1113 - SUPREME COURT , the Tribunal has rightly held that the appellant-Marketing Committee is liable to pay the service tax on activity of renting/leasing, which was carried out at the relevant time. No interference of this Court is called for - Appeal dismissed.

Summary

The Supreme Court in a recent judgment upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) regarding the liability of the appellant-Marketing Committee to pay service tax on renting/leasing activities. The Court dismissed the appeals, concurring with the Tribunal's decision.