https://www.taxtmi.com/caselaws?id=437291 The Agriculture Produce Market Committee (APMC) was held liable to pay service tax on renting immovable property up to 30-6-2012 but not thereafter for storage of agricultural produce. The demand for the extended period was set aside due to no evidence of malafide intent. The APMC was granted the benefit of cum-tax value, and the revenue was directed to re-quantify the demand for the normal period accordingly. The appeal was allowed in favor of the APMC on these grounds. en-us Thu, 27 Apr 2023 00:00:00 +0530 Wed, 03 May 2023 08:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437291 The Agriculture Produce Market Committee (APMC) was held liable to pay service tax on renting immovable property up to 30-6-2012 but not thereafter for storage of agricultural produce. The demand for the extended period was set aside due to no evidence of malafide intent. The APMC was granted the benefit of cum-tax value, and the revenue was directed to re-quantify the demand for the normal period accordingly. The appeal was allowed in favor of the APMC on these grounds. Case-Laws Service Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437291