TMI Blog2021 (11) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... for agriculture or agriculture produce specially when provided to a government / local authority acting under statute meant for such use is different from Commerce or Industry, tax is not leviable on such service - In the present case, there is no denial even by Commissioner (Appeals) that RSAMB is the Governmental body and the construction of platform is meant to be used for the agriculture produce. The only reason for which Commissioner (Appeals) has confirmed the demand is that RSAMB is the body corporate engaged in the business of sale and purchase of movable as well as immovable property, export of fruits and vegetables, renting of immovable property to commercial establishment and operating the e-private market/ private market, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 16-11-2021 - MRS RACHNA GUPTA, MEMBER (JUDICIAL) Shri Mohit Gohlyan, CA for the Appellant Shri Mahesh Bhardwaj, Authorised Representative for the Department ORDER Order in Appeal No. 269/2020 dated 17.8.2020 has been assailed in the impugned order. The appellants are engaged in providing the service of covering of shed/constructing a common auction platform to M/s. Rajasthan State Agriculture Marketing Board (hereinafter referred as RSAMB). The department after observing that the appellant has provided work contract service to RSAMB during the financial year 2012-2013 alleged that service tax has not been paid by the appellant. Accordingly, vide Show cause notice No.33-TP/SGNR/2017/412 dated 21.11.2017 an amount of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Notification No. 25/2012 dated 20.6.2012 has also been impressed upon. In addition, show cause notice is alleged to be barred by time as the demand for financial year 2012-13 has been proposed vide the show cause notice of November, 2017. While impressing upon order-in-original, order-in-appeal is prayed to be set aside and appeal is prayed to be allowed. 4. Per contra, learned Departmental Representative has mentioned that the original Adjudicating Authority had failed to observe that the activity in question is meant for commerce and industry. In paragraph 8 (4) of order under challenge Commissioner (Appeals) has clearly appreciated the same. It is also mentioned that the demand has also been set aside from the period 1.4.2012 to 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture incidental to its use; (v) loading, unloading, packing, storage or warehousing of agricultural produce; (vi) agricultural extension services; (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce; 6. Sub clause (vii) includes the service of agriculture produce marketing Committee. Further, the Notification of 2012 stand amended vide Notification No. 6/2015 dated 01.03.2015. Service provided to the Government /local authority or governmental authority by way of construction, erection, commissioning or installation of original works pertaining to sub clause (d), that too for Post harvest service infrastructure for an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing any consideration. Commissioner (Appeals) also in the impugned order has recited about the certificate of competent authority as being produced by the appellant certifying therein that the structure is used by the farmers free of charge for post harvest operation. The said certificate is sufficient to falsify the findings of the Commissioner (Appeals) that the platform was for the use as that of commerce and industry. (2) The fact remains is that the service have been provided to a legal body existing under the statute under the mandate of article 243 (W) of Constitution of India. (3) The service of construction as meant for agriculture produce is duly covered under negative list to take such construction out of the scope of taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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