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Shri Sanjeev K. Gaddamwar Versus Commissioner of Central Excise, Nagpur

2017 (8) TMI 313 - CESTAT MUMBAI

Commercial and Industrial Construction Service - use of property, whether Commercial or Non-Commercial in nature? - CBEC Circular No.157/8/2012-ST dt. 27.4.2012 - Held 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. - When the prope .....

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peal No. ST/88067/13 - A/88784/17/STB - Dated:- 31-7-2017 - Shri Ramesh Nair, Member ( Judicial ) And Shri Raju, Member ( Technical ) Shri P. V. Sadavarte, Advocate for Appellant Shri Dilip Shinde, Assistant Commissioner (A.R) for respondent ORDER Per : Raju This appeal has been filed by Shri Sanjeev K. Gaddamwar against confirmation of demand of service tax and imposition of penalty under Section 76,77 & 78 of the Finance Act, 1994. 2. Learned Counsel for the appellant argued that the appel .....

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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 created facility of shops and godowns for marketing and auctioning of agriculture produce of farmers. He argued that the objection of the market is to facilitate the sell of produce by farmers the benefits are av .....

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sekeeping charges that to at minimal rate of ₹ 1400/- per annum. He argued that the ownership of the shops and godowns are always remains with the APMC. Ld. Counsel relied on the CBEC Circular No. 157/8/2012-ST dt. 27.4.2012 to assert that the activity conducted by APMC is not commercial in nature. He further relied on the Circular No.80/10/2004-ST dt. 17.9.2004. 2.2. Ld. Counsel also argued that they are entitled to benefit of Notification No. 25/2012-ST dt. 20.6.2012, 13/2003-ST dt. 20.6 .....

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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 se .....

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to the APMC, which could have been otherwise undertaken by them, solely in their business interest. Development and maintenance of agricultural market infrastructure undertaken by APMC in accordance with the statute, is for the benefit of all users, rather than an activity solely in the interest of licensees. Hence, APMC cannot be said to be rendering business support service to the licensees. Market fee is not in the nature of consideration for such BSS. 5. As statutory bodies, APMCs provide ba .....

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fied that the services provided by the APMC 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 o .....

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