Mandi Samiti's market construction activities exempt from service tax; not considered business activities under Work Contract Services.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of Service Tax - Work Contract Services - The Mandi Samiti is required to establish markets to exercise superintendence and control over the sale and purchase of the agricultural produce. The construction activities inside the Mandi area cannot be termed as business activities. - HC....