https://www.taxtmi.com/caselaws?id=449719 The department's appeal against the Commissioner (Appeals) order was dismissed. The Supreme Court ruled that the activities of Krishi Upaj Mandi Samiti in renting out space/immovable property are included in the Negative List under section 66 (D) (d) of the Finance Act, 1994, exempting them from service tax liability after 01.07.2012. Consequently, the demand for service tax on the respondent for the period from October 2013 to March 2015 was set aside, affirming the exemption from tax liability. en-us Tue, 13 Feb 2024 00:00:00 +0530 Mon, 19 Feb 2024 05:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449719 The department's appeal against the Commissioner (Appeals) order was dismissed. The Supreme Court ruled that the activities of Krishi Upaj Mandi Samiti in renting out space/immovable property are included in the Negative List under section 66 (D) (d) of the Finance Act, 1994, exempting them from service tax liability after 01.07.2012. Consequently, the demand for service tax on the respondent for the period from October 2013 to March 2015 was set aside, affirming the exemption from tax liability. Case-Laws Service Tax Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449719