TMI Blog2013 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... cation NO. 14/2004-ST with reference to the constitution and functions, the services provided were out of the 'market fee' collected from the licensees and not in the nature of ‘outsourced services’– which did not appropriately fall under the category of Business Support Services - Development and maintenance of agricultural market infrastructure, is for the benefit of all users, rather than an activity solely in the interest of licensees. Demand of penalty - appellant had discharged service tax liability with interest within the time period stipulated - the appellant is not liable to any penalty on the delayed payment – appeal decided in the favour of assessee. - ST/868/2012 - A/396/2013-WZB/C-I(CSTB) - Dated:- 24-1-2013 - P R Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appellant is before us. 3. The learned counsel for the appellant submits that vide Circular No. 157/8/2012 dated 27/04/2012, the Central Board of Excise and Customs has clarified that the services rendered by Agricultural Produce Marketing Committee is covered under Business Auxiliary Services (BAS) and not under Business Support Services (BSS). The services so rendered (BAS) are exempt from service tax under Notification NO. 14/2004-ST and accordingly service tax is not leviable on the market fee collected by the APMC. The same circular further clarifies that in case the APMC charges any amount for renting of shops in the market area, etc. they would be liable to service tax under the respective taxable heads. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after dispensing with the requirement of pre-deposit of the dues adjudged, we take up the appeal itself for consideration and disposal. 6. The Boards, vide Circular dated 27/04/20012 clarified as follows: 4. When examined with reference to its constitution and functions, the services provided by APMC out of the 'market fee' collected from the licensees, do not appropriately fall under the category of BSS. The distinction between BSS and BAS is explained in the instructions dated 28.02.2006 issued from F.No.334/4/2006-TRU. In the light of the above instruction, the service provided by APMC out of the market fee is not in the nature of 'outsourced service'. It is not possible to hold that the licensees have outsourced the development ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld formations and service tax assessees, through Public Notice/Trade Notice. Hindi version to follow. 6.1 From the above circular it is clear that the appellant is not liable to pay service tax on the market fee collected by them under the category of Business Support Service' and are exempt from payment of service tax under the category of Business Auxiliary Service' under Notification No. 14/2004-S.T. Therefore, the demand confirmed in the impugned order under the category of Business Support Service' does not sustain. 6.2 As regards the demand of service tax on Renting of Immovable Property Service', the appellant had discharged service tax liability with interest within the time period stipulated under Section 80 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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