TMI Blog2023 (11) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... Act (the negative list). HELD THAT:- Initially this Tribunal vide its Final Order No. 53436- 53500/2017 dated 25.05.2017 in the case of M/s. Krishi Upaj Mandi Samiti [ 2017 (5) TMI 1465 - CESTAT NEW DELHI] has decided the issue of taxability and held that the appellants are not liable to service tax on shops/ sheds/platforms/land leased out in the notified market area for traders for temporary storage of agricultural produce traded in the market. In respect of shops, premises, buildings, etc. rented/leased out for any other commercial purpose other than with reference to agricultural produce (like bank general shop etc.), the same shall not be covered by the negative list and the appellants shall be liable to service tax. Otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the charges collected under various heads which are covered under Renting of Immovable Property. Hence, the appellant was asked to provide the details of the amount being received by them during the period 2008-09 to 2012-13. From the examination of the information/documents provided by the appellant, the department noticed that during the aforesaid period from 01.04.2008 to 31.3.2013, appellant had received payouts on account of against transfer fee, forfeit charges, tamir izazat, annual lease, rent of shops and other rent amounting to Rs.5,83,46,864/-. As such the appellant was observed to be liable to pay the service tax amounting to Rs.64,16,499/-. Resultantly, vide Show Cause Notice No. 351/2013 dated 22.10.2013, the aforesaid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well covered under the provisions of Section 66D of the Finance Act (the negative list). It has also been submitted that the income generated by the appellant are the compensatory mechanism for which the constitutional powers are given under Article 243W read with Schedule XII of the Constitution of India. The order is prayed to be set aside for the ignorance of the said facts. 5. From the decision as relied upon by learned DR, we observe that initially this Tribunal vide its Final Order No. 53436- 53500/2017 dated 25.05.2017 in the case of M/s. Krishi Upaj Mandi Samiti has decided the issue of taxability. The relevant para is as follows: 14. We have examined the scope of entry in the negative list along with various clarifications ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
