Business Auxiliary Service: APMC market fee-funded infrastructure is exempt, while separately charged services remain taxable. Services financed from the market fee charged by APMCs for providing and maintaining market infrastructure are statutory, non-contractual facilities for all market users and do not amount to outsourced Business Support Services; such services qualify as Business Auxiliary Service and are covered by the service tax exemption for auxiliary agricultural services, whereas separately charged services remain taxable under their respective service heads.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Business Auxiliary Service: APMC market fee-funded infrastructure is exempt, while separately charged services remain taxable.
Services financed from the market fee charged by APMCs for providing and maintaining market infrastructure are statutory, non-contractual facilities for all market users and do not amount to outsourced Business Support Services; such services qualify as Business Auxiliary Service and are covered by the service tax exemption for auxiliary agricultural services, whereas separately charged services remain taxable under their respective service heads.
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