https://www.taxtmi.com/caselaws?id=427590 Construction, erection and related works executed for a Krishi Utpadan Mandi Samiti were treated as exempt from service tax under the governmental authority notification. The Mandi Samiti, constituted under State law to regulate agricultural produce markets and perform public regulatory functions, was regarded as a governmental authority. The exemption remained available because the works were for market infrastructure and allied facilities used predominantly for regulatory purposes, not commerce or business. Incidental leasing or renting of shops and sheds in the market area did not alter the character of the activity or disqualify the exemption. The service tax demand was therefore unsustainable. en-us Thu, 08 Sep 2022 00:00:00 +0530 Tue, 13 Sep 2022 06:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427590 Construction, erection and related works executed for a Krishi Utpadan Mandi Samiti were treated as exempt from service tax under the governmental authority notification. The Mandi Samiti, constituted under State law to regulate agricultural produce markets and perform public regulatory functions, was regarded as a governmental authority. The exemption remained available because the works were for market infrastructure and allied facilities used predominantly for regulatory purposes, not commerce or business. Incidental leasing or renting of shops and sheds in the market area did not alter the character of the activity or disqualify the exemption. The service tax demand was therefore unsustainable. Case-Laws Service Tax Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427590