https://www.taxtmi.com/caselaws?id=343727 The Tribunal held that demand notices issued after 1.7.2012 under obsolete provisions are valid for periods before that date. Service tax is applicable to market fees under the Rajasthan Agricultural Produce Markets Act, but not for allotment fees under "renting of immovable property." The appellants are liable for service tax on renting out land/shops for commercial activities. From 1.7.2012, service tax is not applicable on renting for storage of agricultural produce but remains taxable for non-agricultural purposes. Penalties were set aside due to lack of evidence of fraud. Threshold exemption for small-scale service providers was granted. en-us Thu, 25 May 2017 00:00:00 +0530 Thu, 09 Nov 2017 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343727 The Tribunal held that demand notices issued after 1.7.2012 under obsolete provisions are valid for periods before that date. Service tax is applicable to market fees under the Rajasthan Agricultural Produce Markets Act, but not for allotment fees under "renting of immovable property." The appellants are liable for service tax on renting out land/shops for commercial activities. From 1.7.2012, service tax is not applicable on renting for storage of agricultural produce but remains taxable for non-agricultural purposes. Penalties were set aside due to lack of evidence of fraud. Threshold exemption for small-scale service providers was granted. Case-Laws Service Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343727