2013 (11) TMI 602

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ' - rent received is liable under the category of 'Renting of Immovable Property' – Held that:- The appellant is not liable to pay service tax on the market fee collected by them - Following the decision in earlier cae [2013 (7) TMI 207 - CESTAT MUMBAI], the services rendered is covered under Business Auxiliary Services and are exempted from service tax under Notification NO. 14/2004-ST with refer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ket Committee (APMC in short), Nagpur is collecting marketing fee under Section73 of the Maharashtra Agriculture Produce Marketing (Regulation) Act, 1963. The issue is whether APMC is liable to pay Service Tax on the marketing fee collected by them. A demand of Rs. 90,32,114/- has been confirmed against the appellant towards Service Tax on market fee collected by the appellant for the period 2011- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... interest and, therefore, imposition of penalty on this activity is not warranted. Accordingly, he pleads for grant of stay and allowing the appeal. 4. The ld. Additional Commissioner (AR) appearing for the Revenue confirms that as regards the demand of Rs. 90,32,114/- is concerned, the facts involved in the present appeal are identical to the case decided by the Tribunal in the order dated 24.1. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X