https://www.taxtmi.com/caselaws?id=793851 Construction of a covering over an auction platform at a Krishi Upaj Mandi Samiti was not exempt under Notification No. 25/2012-ST because the platform remained part of commercial auction activity; the demand was upheld. Roads within the mandi were treated as roads meant for use by the general public, so the exemption applied and the demand was set aside for that service. Works relating to covering of auction platforms, boundary walls, check posts and the approach road up to the gate were not covered by the exemption for post-harvest storage infrastructure, as market structures are not storage infrastructure; the demand was upheld. Non-registration, non-filing of returns and non-payment supported suppression, so the extended period and penalties were justified. en-us Tue, 23 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793851 Construction of a covering over an auction platform at a Krishi Upaj Mandi Samiti was not exempt under Notification No. 25/2012-ST because the platform remained part of commercial auction activity; the demand was upheld. Roads within the mandi were treated as roads meant for use by the general public, so the exemption applied and the demand was set aside for that service. Works relating to covering of auction platforms, boundary walls, check posts and the approach road up to the gate were not covered by the exemption for post-harvest storage infrastructure, as market structures are not storage infrastructure; the demand was upheld. Non-registration, non-filing of returns and non-payment supported suppression, so the extended period and penalties were justified. Case-Laws Service Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793851