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of <h1>Service Tax Exemption for APMCs: Market Fees Not Taxable, Shop Rentals Are.</h1> The circular clarifies the service tax implications on services provided by Agricultural Produce Marketing Committees (APMCs). APMCs, as statutory bodies, charge a market fee from licensees for facilities like roads and storage in agricultural markets. This fee is not considered a Business Support Service (BSS) but falls under Business Auxiliary Service (BAS), thus exempt from service tax per Notification No.14/2004-ST. However, services provided for separate charges, such as shop rentals, are taxable. The circular instructs that these clarifications be communicated to relevant tax authorities and stakeholders.
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