2023 (8) TMI 186

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.... the Appellant. Shri Harshvardhan, Authorized Representative - for the Respondent ORDER None is present for the appellant. On the last date of hearing, it was made clear that no further adjournment shall be granted to the appellant. The absence is also objected by learned Departmental Representative mentioning that there have already been several adjournments and that the appeal pertain t....

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....x liability with effect from 2008-09 till 2012-13 with respect to the fee they have collected under the head of Tahbazari, Haat Bazar and shop keepers/daily vendors for commerce. Accordingly, the demand for the aforesaid entire period totalling to Rs. 11,02,834/- was proposed to be recovered along with the interest and the appropriate penalty. The proposal was confirmed by the impugned order-in-or....

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....ble to tax. However, from section 66D (d)(iv) of Finance Act (post negative list), it is clear that renting of land with or without structure for the purpose incidental to agriculture is not liable to tax. We observe the demand in question is with reference to renting of immovable property for the sale of agricultural produce i.e. for the purpose incidental to agriculture. Hence, subsequent to int....