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

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

View Source

← Previous Next →

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

Service Tax

February 25, 2022

You may also like:

Liability of service tax - “market fees” or “mandi shulk” - the appellants, being an Agricultural Produce Marketing Committee, is excluded from the tax liability -...

Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee -...

Business Support Service (BSS) – appellant constructed infrastructural facilities for marketing of agricultural produce and given to the farmers for marketing their...

Agriculture Produce Market Committee (AMC) not entitled to exemption under section 10(20) - HC

Exemption from GST or not - Fumigation service provided in a warehouse of agriculture produce - The term ‘primary market’ is not defined in the GST Act. It is understood...

Levy of Service Tax - Work Contract Services - The Mandi Samiti is required to establish markets to exercise superintendence and control over the sale and purchase of...

Determination of sale price - Inclusion of mandi fees payable by the purchaser to the market Committee - it would remain outside the sale price - HC

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand...

Scope of taxable turnover - the market committee acts as a facilitator for which a fee is collected - fee/cess paid by the petitioner to the market committee cannot form...

Levy of market fee - Validity of levy after promulgation of Goods and services tax (GST) - the market fee is leviable under a separate enactment under the State’s power...

Quick Updates: