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TMI BlogServices provided by the Agricultural Produce Marketing Committee (APMC) /Board-- regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms and Central Excise / Central Excise & Service Tax (All) Director General of Service Tax /Central Excise Intelligence /Audit; Commissioner of Customs and Central Excise/ Central Excise and Service Tax/ Service Tax (All) Madam/Sir, Subject: Services provided by the Agricultural Produce Marketing Committee (APMC) /Board-- regarding. Representations have been received, seeking clarificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided on one-to-one basis i.e. in consideration or as an obligation to the persons who have tendered the license fee. Some of these services may be capable of being used more conspicuously by the licensees but they do not form part of any contractual obligation to any of the licensees. 3. Reportedly some field formations are inclined to take a view that services provided by the APMCs are in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have outsourced the development and maintenance of agricultural market to the APMC, which could have been otherwise undertaken by them, solely in their business interest. Development and maintenance of agricultural market infrastructure undertaken by APMC in accordance with the statute, is for the benefit of all users, rather than an activity solely in the interest of licensees. Hence, APMC canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 14/2004-ST. 6. However, any other service provided by the APMCs for a separate charge(other than 'market fee') to either the licensees or farmers or any other person, e.g. renting of shops in the market area, etc. would be liable to tax under the respective taxable heads. This Circular may be communicated to the field formations and service tax assessees, through Public Notice/Trade Notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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