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    <title>2023 (1) TMI 994 - SC Order</title>
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    <description>Service tax liability on renting or leasing activity was affirmed for the relevant period under the Finance Act, 1994, including the taxable services framework and the negative list. The Tribunal&#039;s view that such activity attracted service tax was found consistent with the applicable legal position, including the prior decision in Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar. The result was that the Marketing Committee was liable to pay service tax on the renting or leasing activity, in favour of the Revenue.</description>
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