Levy of service tax - market fee - mandi shulk - whether the ...

Case Laws Service Tax

February 25, 2022

Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and after 01.07.2012? - The fact that, on and after 01.07.2012, such activity by the Market Committees is put in the Negative List, it can safely be said that under the 2006 circular, the Market Committees were not exempted from payment of service tax on such activities - it is required to be noted that it is not the case on behalf of the Market Committees that the activity of rent/lease on shop/land/platform as such cannot be said to be service. - SC

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Levy of service tax - market fee - mandi shulk - whether the ...

Case Laws Service Tax

February 25, 2022

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