2023 (1) TMI 994 - SCH - Service Tax

Levy of Service Tax - activity of renting/leasing - HELD THAT:- Having gone through the relevant provisions of the Finance Act, 1994 with respect to the Service Tax and Section 65 (105) (zzzz) and Section 66D and taking into consideration the decision of this Court in the case of KRISHI UPAJ MANDI SAMITI, NEW MANDI YARD, ALWAR VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ALWAR [2022 (2) TMI 1113 - SUPREME COURT], the Tribunal has rightly held that the appellant-Marketing Committee is liable to pay the service tax on activity of renting/leasing, which was carried out at the relevant time.

No interference of this Court is called for - Appeal dismissed.