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2024 (2) TMI 870 - AT - Service TaxNegative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - whether section 66 (D) (d) of the Finance Act would not cover renting of shops or other building structures and would cover only renting of vacant land with or without structure? - HELD THAT:- The issue now stands decided in favour of the respondent by the Supreme Court in KRISHI UPAJ MANDI SAMITI, NEW MANDI YARD, ALWAR VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ALWAR [2022 (2) TMI 1113 - SUPREME COURT]. The Supreme Court held that the activity of the Mandi Samiti in renting out space/immovable property after 01.07.2012 is included in the Negative List and, therefore, service tax cannot be levied. In view of the aforesaid decision of the Supreme Court, there is no merit in this appeal - appeal dismissed.
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