TMI Blog2024 (2) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... ps to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - whether section 66 (D) (d) of the Finance Act would not cover renting of shops or other building structures and would cover only renting of vacant land with or without structure? - HELD THAT:- The issue now stands decided in favour of the respondent by the Supreme Court in KRISHI UPAJ MA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Additional Commissioner confirming the demand of service tax has been set aside and the appeal has been allowed. 2. The period involved in the present appeal is from October 2013 to March 2015 which is the period after 01.07.2012. The respondent is a Krishi Upaj Mandi Samiti established by the State of Rajasthan under the provision of Rajasthan Agriculture Product Market Act, 1961. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the aforesaid conclusion, the Commissioner (Appeals) relied upon a Final Order dated 20.05.2017 passed by the Tribunal in the matter of the appellant itself. 4. This appeal has been filed by the department to assail aforesaid order dated 10.11.2017 passed by the Commissioner (Appeals). 5. Learned authorized representative appearing for the department has placed the grounds of appeal and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant observations are as follows :- 11. Even otherwise, it is to be noted that on and after 1-7-2012, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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