TMI Blog2022 (12) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... US COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ALWAR [ 2022 (2) TMI 1113 - SUPREME COURT ] and it has been held that it would be taxable prior to 01.07.2012 but would not be taxable w.e.f. 01.07.2012. The dispute in the present case is from 01.04.2012 to 31.3.2013. In view of the aforesaid decision of the Supreme Court service tax under the category of renting of immovable property could have been confirmed only for the period from 01.04.2012 up to 30.06.2012. However, no service tax could have been confirmed for the period from 01.07.2012 to 31.03.2013. The order passed by the Commissioner is accordingly modified to the extent indicated above. Appeal allowed in part. - Service Tax Appeal No. 51686 of 2016 - FINAL ORDER NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of renting of immovable property‟ for the period prior to 01.07.2012 and after 01.07.2012 has been settled by the Supreme Court in a recent decision rendered in the case of the appellant in Krishi Upaj Mandi Samiti v/s Commissioner of Central Excise Service Tax, Alwar [ 2022 (58) GSTL 129 (SC) ] and it has been held that it would be taxable prior to 01.07.2012 but would not be taxable w.e.f. 01.07.2012. The relevant portion of the judgment is reproduced below:- 9. In the present case, it is the case on behalf of the appellants that the activity of rent/lease/allotment of shop/land/platform/space is a statutory activity and the Market Committees are performing their statutory duties cast upon them under Section 9 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent/lease then and then only it can be said to be a mandatory statutory obligation otherwise it is only a discretionary function under the statute. If it is discretionary function, then, it cannot be said to be a mandatory statutory obligation/statutory activity. Hence, no exemption to pay service tax can be claimed. 10. The next provision relied upon by the appellants respective Market Committees is Rule 45 of the Rajasthan Agricultural Produce Markets Rules, 1963 (hereinafter referred to as Rules, 1963 ), which reads as under:- 45. The Market Committee fund.- All money received by the Market Committee shall be credited to the fund called the Market Committee fund. Except where Government on application by the Market Committee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Treasury/subtreasury or a bank duly approved, it ceases to be the Market Committee Fund. It will continue to be the Market Committee Fund. Even it is the case on behalf of the appellants that the fees collected, which will be deposited in the Market Committee Fund will be utilized by the Market Committee for expanding/benefit of the Market Committee etc. 11. Even otherwise, it is to be noted that on and after 01.07.2012, such activities carried out by the Agricultural Produce Market Committees is placed in the Negative List. If the intention of the Revenue was to exempt such activities of the Market Committees from levy of service tax, in that case, there was no necessity for the Revenue subsequently to place such activity of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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