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TMI Blog2017 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction work of Traders Shop Mini Whole Sale (Bhajipala) of Krishi Utpanna Bazar Samiti, Godown and Misc. Repairs of Buildings which were alleged to be in the nature of Commercial or Industrial Construction . Ld. Counsel argued that most of work has been done for PWD i.e. Public works department and are either exempted service or non-commercial in nature. Ld. Counsel argued that Maharashtra State Agricultural Marketing Board (MSAMB), Pune was established under Section 39A of Maharashtra Agricultural Produce Marketing (Development & Regulation) Act, 1963. Ld. Counsel argued that the Government of Maharashtra, in order to facilitate farmers to sell their produce and that reasonable price, constituted APMC in many towns. APMC have been crea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel further argued that extended period cannot be raised as to tenders for such construction are published in local news papers and are allotted after bidding. He further argued that there is question of interpretation and therefore there cannot be any mala fide. He argued that in these circumstances penalties and interest cannot be levied. 3. Ld. A.R. relies on the impugned order. 4. We have gone through the rival submissions. It is seen that the market is constructed by APMC for the benefit of agriculturist. In this regard CBEC Circular No.157/8/2012-ST dt. 27.4.2012 in the said Circular the following has been observed. 4. When examined with reference to its constitution and functions, the services provided by APMC out of the market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PMC are classifiable as BAS and hence covered by the exemption under Notification 14/2004-ST. It is seen that the appellants have pointed out that only farmers charges are collected for the maintenance of the property and the said property is not registered out or sold to anybody. In view of above, it is apparent that the use of the said property is of non-commercial nature for the facilitation of the farmers. In this regard, Ld. Counsel has also pointed out that Circular No.80/10/2004-ST dt. 17.9.2004 which is reproduced below: "Construction services (commercial and industrial buildings or civil structures) 13.2. The leviability of service tax would depend primarily upon whether the building or civil structure is ''used, or to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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