Construction for the purpose of Commerce and Industry or not - ...

Commissioner (Appeals) errs in classifying "Hut Bazaar" construction as commercial; activity deemed non-commercial for farmers.

May 27, 2022

Case Laws Service Tax AT

Construction for the purpose of Commerce and Industry or not - Hut Bazaar - The issue of collection of nominal fee with respect to the stalls for facilitating the farmers is not an activity of commerce. It is held that Commissioner (Appeals) though had been thoroughly meticulous about the entire demand proposed in the show cause notice but has been wrong while considering the construction of ‘Hut Bazaar’ as an activity of commerce and industry. - AT

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Construction for the purpose of Commerce and Industry or not - ...

Commissioner (Appeals) errs in classifying "Hut Bazaar" construction as commercial; activity deemed non-commercial for farmers.

May 27, 2022

Case Laws Service Tax AT

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