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        Case ID :
        Service Tax

        Negative listed service or not - Levy of service tax - renting...

        Agricultural Market Committees' Land Rentals Exempt from Service Tax per Finance Act, Post-July 2012 Transactions.

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                          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.
                                Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - Following the decision of the Supreme Court, the Tribunal held that activities of Agricultural Produce Market Committees in renting out space/immovable property after 01.07.2012 are included in the Negative List, meaning they are exempt from service tax.
                                Note: It is a system-generated summary and is for quick reference only.
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