2022 (8) TMI 1102

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.... same issue has been decided by this Tribunal in the case of AB Projects Pvt Ltd - 2017 (5) GSTL 195 (Tri.- Mumbai) . He also placed reliance on the following judgments:- * Sanjeev K. Gaddamwar Vs. Commissioner of Central Excise, Nagpur- 2017 (5) GSTL 206 (Tri.- Mumbai) * Ganpati Mega Builders (India) Pvt Ltd Vs. Commissioner of Customs, C.Ex.& ST., Agra - 2021 (55) GSTL 161 (Tri. -All) * Ganpati Mega builders (I) Pvt. Ltd. Vs. Commissioner of Customs, C.Ex. & ST., Agra - 2022 (58) GSTL 324 (Tri.-All.) * Commissioner vs. AC Projects Pvt Ltd - 2018 (14) GSTL J28 (SC) 3. Shri J.A Patel, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the sub....

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....ment and maintenance of agricultural market infrastructure undertaken by APMC in accordance with the statute, is for the benefit of all users, rather than an activity solely in the interest of licensees. Hence, APMC cannot be said to be rendering 'business support service' to the licensees. 'Market fee' is not in the nature of consideration for such BSS. 5. As statutory bodies, APMCs provide basic facilities in the market area out of the 'market fee' collected from the licensees, mainly to facilitate the farmers, purchasers and others. APMCs provide a host of services to the licensees in relation to the procurement of agricultural produce, which are 'inputs' in terms of the definition given in section 65(19) of the Finance Act, 1994 itse....

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....e not covered under the purview of commercial and industrial construction service. 5.It is seen that the definition of term Railways is very wide it covers not only all the rail lines, sidings and yards but also warehouses as is apparent from the definition under Railways Act, 1989. The part of the said definition is reproduced below : (31)"railway" means a railway, or any portionof a railway, for the public carriage of passengers or goods, and icnldues - (a) all lands within the fences or other boundary marks indicating the limits of the land appurtenant to a railway; (b) .......... (c) .......... (d) all rolling stock, stations, offices, warehouses, wharves, workshops, manufactories, fixed plant and machinery, road and s....