https://www.taxtmi.com/caselaws?id=239425 Market fee collected by an agricultural produce market committee under the Maharashtra Agriculture Produce Marketing (Regulation) Act, 1963 was stated to be outside service tax, following the Tribunal's earlier reasoning in the same assessee's matter, so the related tax demand, interest and penalties were said to fail. In a separate head, where liability under renting of immovable property had already been discharged with interest, penalty was said to have no surviving basis. The document therefore records that the market-fee demand was treated as not sustainable and that penalty for the renting transaction was considered unwarranted once tax and interest had been paid. en-us Mon, 24 Jun 2013 00:00:00 +0530 Wed, 13 Nov 2013 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239425 Market fee collected by an agricultural produce market committee under the Maharashtra Agriculture Produce Marketing (Regulation) Act, 1963 was stated to be outside service tax, following the Tribunal's earlier reasoning in the same assessee's matter, so the related tax demand, interest and penalties were said to fail. In a separate head, where liability under renting of immovable property had already been discharged with interest, penalty was said to have no surviving basis. The document therefore records that the market-fee demand was treated as not sustainable and that penalty for the renting transaction was considered unwarranted once tax and interest had been paid. Case-Laws Service Tax Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239425