2013 (11) TMI 602

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.... R Chandrasekharan The appeal and stay petition are directed against Order-in-Original No. 07/ST/2013/C dated 21.02.2013. 2. The appellant M/s Agricultural Produce Market Committee (APMC in short), Nagpur is collecting marketing fee under Section73 of the Maharashtra Agriculture Produce Marketing (Regulation) Act, 1963. The issue is whether APMC is liable to pay Service Tax on the marketing ....

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.....1 As regards the Renting of Immovable Property is concerned, he submits that the appellant does not contest this liability and they have discharged this liability along with interest and, therefore, imposition of penalty on this activity is not warranted. Accordingly, he pleads for grant of stay and allowing the appeal. 4. The ld. Additional Commissioner (AR) appearing for the Revenue confirms....