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2013 (7) TMI 207 - CESTAT MUMBAIBusiness Support Service (BSS) – appellant constructed infrastructural facilities for marketing of agricultural produce and given to the farmers for marketing their produce - department contented that market fee collected is liable to service tax under the category of ‘Business Support Service' - rent received is liable under the category of 'Renting of Immovable Property' – Held that:- The appellant is not liable to pay service tax on the market fee collected by them - the services rendered is covered under Business Auxiliary Services and are exempted from service tax under Notification 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.
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