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TMI Blog2024 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provided by such bodies, which is not directly related to the agriculture and agricultural produce will be liable to tax e.g. renting of shops or other properties. On the main issue whether the appellant is liable to pay service tax stands decided and in that view, the appellant is liable to service tax for the normal period w.e.f. 1.10.2012 to 31.03.2014, which is the post-negative period, as the activities undertaken was for the furtherance of business or commerce which does not fall in the Negative List provided under Section 66D. The provisions of the N/N. 33/2012-ST dated 20.06.2012, under which the appellant is claiming exemption it is mandatory to follow the conditions for evaluating the threshold limit by arriving at the aggreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the total receipts of the appellant during the subsequent financial years from 2009-10 to 2012-13 were above the threshold limit for the exemption and hence they are not eligible to SSI exemption benefit - there are no infirmity in the impugned order and the same is hereby affirmed. Appeal dismissed. - HON BLE MS. BINU TAMTA, MEMBER (JUDICIAL) And HON BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Shri Anil Kumar Jain, Chartered Accountant for the appellant Shri Harsh Vardhan, Autorised Representative for the respondent ORDER BINU TAMTA: Krishi Utpadan Mandi Samiti The appellant has challenged the Order-in-Appeal No.DDN/EXCUS/000/APP/07/2018-19 dated 27.12.2018 confirming the demand for the period 2009-10 to 2014-15 towards the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption available to the small scale service provider in terms of the applicable notifications during the relevant years, shall be extended to the appellant on verification of their turnover. 3. The Apex Court 2022(58) GSTL 129 (SC) affirmed the view of the Tribunal, inter alia, observing as under:- Even otherwise, it is to be noted that on and after 1-7-2012, such activities carried out by the Agricultural Produce Market Committees is placed in the Negative List. If the intention of the Revenue was to exempt such activities of the Market Committees from levy of service tax, in that case, there was no necessity for the Revenue subsequently to place such activity of the Market Committees in the Negative List. The fact that, on and after 1-7-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has crossed the threshold limit of exemption during the period under consideration and on the basis of the documentary evidence produced by the appellant to re-determine the service tax liability on renting of immovable property , after allowing the benefit of exemption notification. On remand, the Adjudicating Authority passed the order dated 30.03.2017 agreeing that each Mandi Samiti is an independent legal entity and should be treated as separate body. The Adjudicating Authority took note of the submissions made in the appeal and observed as under:- 14. During the course of personal hearing, the party has submitted a copy of appeal dated 06.02.2016 submitted by them before the Commissioner (Appeals). In this appeal, at para-5 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the provisions of notification as well as the contents of the show cause notice enumerating the gross rent receipt and rate of service tax payable thereon, the Adjudicating Authority noted as under:- 17. As per Notification No.06/2005-ST dated 01.03.2005, as amended, taxable services of aggregate value upto Rs.10 lakhs in any financial year is exempted since 01.04.2008. As per the aforesaid show cause notice, gross rent received by the party during the financial years 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 has crossed threshold limit of Rs.10 lakhs. It is also observed that as per balance sheet submitted by the party for the financial year 2008-09 along with its letter dated 30.12.2013, the total amount of rent receipt was Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during a financial year but does not include value charged in invoices issued towards such services which are exempt from whole of service tax leviable thereon under section 66B of the said Finance Act under any other notification. 8. The provisions of the Notification, under which the appellant is claiming exemption it is mandatory to follow the conditions for evaluating the threshold limit by arriving at the aggregate value of one or more taxable services provided by the service provider from one or more of the premises and not separately for each premises or each services. Further, Clause (viii) in clear terms sets out that the aggregate value of the taxable services rendered by the service provider from one or more premises shall not ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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