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TMI Blog2020 (6) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Original No. 66 / JC / DDN /2015 dated 07.08.2015 against M/s Krishi Utpadan Mandi Samiti, Haridwar was remanded back to the original adjudicating authority to be determined on the basis of documentary evidence placed by the appellant. The object of remand was to ascertain as to whether the appellant has crossed the threshold limit of exemption during the period under consideration and to re-determine the service tax liability on renting of immovable property after allowing the benefit of exemption Notification No. 06/2005-ST dated 01.03.2005. The said demand was raised for recovery of service tax on the consideration received by the party during the period Apri, 2009 to March, 2014 in lieu of providing taxable services of "renting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... govt. departments used for storage of agriculture produce. iii. Bank for use of farmers and general public. iv. Canteen for use of farmers and general public. v. General shop keepers outside the mandi area & not having licence, dealing in various items with farmers and general public. Among the above categories first two are engaged in the activities related with the farmers and agriculture produce. 4. It is further submitted that the above demand relates to the period from April, 2009 to March, 2014, this can be divided into two periods: (a) Upto 30th June, 2012 (before GST Regime) (b) For the period from 01.07.2012 onwards (GST Regime). Learned Counsel has relied upon CESTAT Final Order Nos. A/5343653500/2017, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) transport of goods or passengers; or . (iv) [any service] other than services covered under clauses (i) to (iii) above, provided to business entities; . (b) services by the Reserve Bank of India; . (c) services by a foreign diplomatic mission located in India; . (d) services relating to agriculture or agricultural produce by way of- (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or [***] testing; . (ii) supply of farm labour; . (iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structure like storage shed or a green house built on it, which is incidental to its use for agriculture then its lease would be covered under negative list entry." Further, on APMCs, the guide clarified as below:- "4.4.11 What are the services referred to in the negative list entry pertaining to Agricultural Produce Marketing Committee or Board? Agricultural Produce Marketing Committees or Boards are set up under a State Law for purpose of regulating the marketing of agricultural produce. Such marketing committees or boards have been set up in most of the States and provide a variety of support services for facilitating the marketing of agricultural produce by provision of facilities and amenities like, sheds, water, light, elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive upto 30.06.12 and thereafter the SSI exemption was continued vide Notification 33/2012-ST dated 20.06.12. I find that clause (vii) and (viii) of Para 2 and Explanation (B) regarding "aggregate value" given in the said notification dated 30.06.2012 are relevant in the instant case as they provide that:- (vii) where a taxable service provider provides one or more taxable services from one or more premises, the exemption under this notification shall apply to the aggregate value of all such taxable services and from all such premises and not separately for each premises or each services; (viii) the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed rupees ten lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate income/sales tax, import and export code numbers, bank accounts etc. clearances of such units cannot be clubbed. In CCE, Surat-II Vs. Catalco Chemical (P) Ltd. 2012(277) ELT 56 (Guj), it was held that while clubbing of clearances department has to establish mutuality of interest of flowback of funds else clearances of different units cannot be clubbed together for ascertaining the SSI exemption benefit. Since each Mandi Samiti has its own PAN number and that all the statutory dues like Income tax, House Tax & other taxes are deposited separately & individually, thus each Samiti is an independent legal entity and should be treated as a separate body. In view of foregoing discussions and judicial pronouncements, I hold that clubbing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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