TaxTMI 
TaxTMI 
2019 (3) TMI 447
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.... mandi shops in the mandi premises to various firms and businessmen and received certain amount on account of rent, but they have neither obtained Service Tax Registration nor paid service tax leviable on account of rent for let out shops for the period from June 2007 to March 2013. Resultantly, a SCN No. 1996 dated 23.09.2013 was served proposing recovery of Rs. 13,60,975/- as service tax on amount of rent received during 2008-09 to 2012-13 alongwith interest at appropriate rate and proportionate penalty. The said demand was initially confirmed vide Order-in-Original No. 22 dated 27.03.2015. The Appeal thereof was rejected vide the Order-in-Appeal No. 144 dated 27.04.2016. Being aggrieved appellant is before this Tribunal. 2. We have hear....
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....n furtherance of their statutory functions for promoting welfare of agriculturists. 5.2 But we note here that the allotment of land/shops to the traders is not in terms of the Rajasthan Agricultural Produce Markets Act, 1961 or the rules made thereunder. In fact, allotments of land and shops were made by the appellants in terms of the Immovable Property Allotment Rules, 2005 and the fees are received for such allotments, thus, the arrangement for Renting of Immovable Property for a consideration. As such, we find the claim of the appellant that the allotment of shop or land to the traders cannot be considered as "renting of immovable property" is not tenable. We also do not agree with the submission of the appellant that such renting out o....
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....12.2006 no Service Tax liability on shops/sheds/platforms/land leased out in the notified market area for traders for temporary storage of agricultural produce traded in the market is leviable. However, in respect of shops, premises, buildings, etc., rented/leased out for any other commercial purpose other than with reference to agricultural produce (like bank, general shop, etc.), the same shall not be covered by the negative list and the appellants shall be liable to Service Tax. The appellant herein has admittedly rented out/ leased out mandi shops in mandi premises but to various firms and businessmen against consideration. Same being out of the scope of 66D(iv) and (vii) (as discussed above), the appellant is held liable to pay service....