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2021 (8) TMI 1114 - AT - Service TaxLevy of service tax - services provided to Mandi Samiti for construction services in the market yard - commercial in nature - demand of penalty - HELD THAT:- Undisputedly the appellant have rendered construction service to the Mandi Samiti, which is a statuary authority. The services provided to Mandi Samiti for construction services in the market yard are not commercial in nature as held by a coordinated Bench of this Tribunal in M/S. KRISHI UPAJ MANDI SAMITI AND OTHERS VERSUS CCE & ST, JAIPUR I & JAIPUR II [2017 (5) TMI 1465 - CESTAT NEW DELHI] wherein it is held herein with the introduction of Negative List Regime of Taxation w.e.f. from 1st July, 2012, the Mandi Parishad is excluded from tax liability. This Tribunal held that Mandi Samiti or Board are not liable to Service Tax on renting of immovable property used for storage of agricultural produce in the market area. Time Limitation - penalty - HELD THAT:- The Impugned Order is not sustainable and was set-aside. It was further held that the post-harvest strategy of storage marketing etc. being done by the Mandi Samiti is exempted under serial no. 14 of Notification No. 12/2012-ST. Appeal allowed.
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