https://www.taxtmi.com/caselaws?id=757626 Renting, leasing or allotment of shops, land, platforms or space by a statutory market committee was treated as taxable service for the pre-01.07.2012 period because the activity was discretionary and not a mandatory sovereign function, and the charges collected did not have the character of a compulsory statutory fee paid into the Government treasury. A prior exemption circular did not cover the activity, and the later inclusion of similar services in the negative list supported the view that no earlier exemption applied. A pre-GST notice and the adjudication that followed GST were held to remain valid under the repeal-and-savings provision, so the post-GST order was not without jurisdiction. The limitation objection also failed, as the demand had already been confined to the normal period. en-us Fri, 26 Jul 2024 00:00:00 +0530 Thu, 29 Aug 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757626 Renting, leasing or allotment of shops, land, platforms or space by a statutory market committee was treated as taxable service for the pre-01.07.2012 period because the activity was discretionary and not a mandatory sovereign function, and the charges collected did not have the character of a compulsory statutory fee paid into the Government treasury. A prior exemption circular did not cover the activity, and the later inclusion of similar services in the negative list supported the view that no earlier exemption applied. A pre-GST notice and the adjudication that followed GST were held to remain valid under the repeal-and-savings provision, so the post-GST order was not without jurisdiction. The limitation objection also failed, as the demand had already been confined to the normal period. Case-Laws Service Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757626