TMI BlogServices provided by the Agricultural Produce Marketing Committee (APMC) /Board-- regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2012 To Chief Commissioner of Customs and Central Excise / Central Excise Service Tax (All) Director General of Service Tax /Central Excise Intelligence /Audit; Commissioner of Customs and Central Excise/ Central Excise and Service Tax/ Service Tax (All) Madam/Sir, Subject: Services provided by the Agricultural Produce Marketing Committee (APMC) /Board-- regarding . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torage places, street lights, etc. in the market area. These services are not provided on one-to-one basis i.e. in consideration or as an obligation to the persons who have tendered the license fee. Some of these services may be capable of being used more conspicuously by the licensees but they do not form part of any contractual obligation to any of the licensees. 3. Reportedly some fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he market fee is not in the nature of outsourced service . It is not possible to hold that the licensees have outsourced the development and maintenance of agricultural market to the APMC, which could have been otherwise undertaken by them, solely in their business interest. Development and maintenance of agricultural market infrastructure undertaken by APMC in accordance with the statute, is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arified that the services provided by the APMC are classifiable as BAS and hence covered by the exemption under Notification 14/2004-ST. 6. However, any other service provided by the APMCs for a separate charge(other than market fee ) to either the licensees or farmers or any other person, e.g. renting of shops in the market area, etc. would be liable to tax under the respective taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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