https://www.taxtmi.com/caselaws?id=235049 Services provided by an Agricultural Produce Market Committee out of market fee are stated not to constitute Business Support Service, because they are rendered in discharge of statutory functions for the benefit of users generally; they are instead treated as Business Auxiliary Service and covered by the stated exemption notification. On that basis, market fee is not consideration for Business Support Service. The text also states that where service tax on Renting of Immovable Property Service, together with interest, is paid within the prescribed six-month period, penalty under the specified provisions is barred by the statutory relief provision. The appeal is described as succeeding, with the demand and penalty vacated. en-us Thu, 24 Jan 2013 00:00:00 +0530 Tue, 02 Dec 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235049 Services provided by an Agricultural Produce Market Committee out of market fee are stated not to constitute Business Support Service, because they are rendered in discharge of statutory functions for the benefit of users generally; they are instead treated as Business Auxiliary Service and covered by the stated exemption notification. On that basis, market fee is not consideration for Business Support Service. The text also states that where service tax on Renting of Immovable Property Service, together with interest, is paid within the prescribed six-month period, penalty under the specified provisions is barred by the statutory relief provision. The appeal is described as succeeding, with the demand and penalty vacated. Case-Laws Service Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235049