https://www.taxtmi.com/caselaws?id=759731 CESTAT New Delhi held that letting out shops, canteens, and other premises by an agricultural market committee is liable to service tax. Following precedent in Krishi Upaj Mandi Samiti case, the Tribunal ruled that services not directly related to agriculture are taxable. The appellant could not claim exemption under N/N. 33/2012-ST as their aggregate receipts exceeded the Rs. 10 lakh threshold limit. The notification must be read in entirety, and strict interpretation applies to exemption provisions. The Commissioner (Appeals) correctly found total receipts during 2009-13 exceeded threshold limits, making them ineligible for SSI exemption. Appeal dismissed. en-us Mon, 07 Oct 2024 00:00:00 +0530 Mon, 07 Oct 2024 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759731 CESTAT New Delhi held that letting out shops, canteens, and other premises by an agricultural market committee is liable to service tax. Following precedent in Krishi Upaj Mandi Samiti case, the Tribunal ruled that services not directly related to agriculture are taxable. The appellant could not claim exemption under N/N. 33/2012-ST as their aggregate receipts exceeded the Rs. 10 lakh threshold limit. The notification must be read in entirety, and strict interpretation applies to exemption provisions. The Commissioner (Appeals) correctly found total receipts during 2009-13 exceeded threshold limits, making them ineligible for SSI exemption. Appeal dismissed. Case-Laws Service Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759731