https://www.taxtmi.com/caselaws?id=418862 Agricultural Produce Market Committees' allotment, leasing or renting of shops, sheds, platforms or land was not a mandatory statutory function under the Rajasthan Agricultural Produce Markets Act, 1961, because the provisions were enabling and used the word "may". The amounts collected were credited to the Market Committee Fund, not deposited as a compulsory levy into the Government treasury, so the activity did not fall within the 2006 exemption circular for statutory services. The later inclusion of similar services in the Negative List from 01.07.2012 confirmed that no exemption applied for the earlier period. Service tax was therefore payable up to 30.06.2012. en-us Wed, 23 Feb 2022 00:00:00 +0530 Thu, 17 Jul 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418862 Agricultural Produce Market Committees' allotment, leasing or renting of shops, sheds, platforms or land was not a mandatory statutory function under the Rajasthan Agricultural Produce Markets Act, 1961, because the provisions were enabling and used the word "may". The amounts collected were credited to the Market Committee Fund, not deposited as a compulsory levy into the Government treasury, so the activity did not fall within the 2006 exemption circular for statutory services. The later inclusion of similar services in the Negative List from 01.07.2012 confirmed that no exemption applied for the earlier period. Service tax was therefore payable up to 30.06.2012. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418862