TaxTMI 
TaxTMI 
2023 (11) TMI 681
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.... counsel on 28.04.2023. In fact, on 08.08.2023 learned counsel for the appellant appeared and had sought an adjournment. The matter was, accordingly, adjourned to 11.10.2023 but today no one has appeared on behalf of the appellant to press the appeal. 2. In such circumstances, it is considered appropriate decide the appeal on merits after hearing Shri S.K. Meena, learned authorized representative appearing for the department. 3. It transpires from the records that the Commissioner (Appeals), by the order dated 25.10.2017, decided all the appeals in terms of the decision of the Tribunal rendered on 25.05.2017 and the relevant portion of the decision is as follows: "5.3. Accordingly, following the above mentioned decision of th....
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....s reproduced below: 2.1 xxxxx The CESTAT ultimately disposed of the appeals in the following terms:- (I) The appellants are liable to pay service tax under the category of "renting of immovable property service" for the period upto 30-6-2012. (II) For the period from 1-7-2012 (Negative List Regime), the appellants are not liable to pay service tax under the said tax entry in respect of shed/shop/premises leased out to the traders/others for storage of agricultural produce in the marketing area. The Negative List will not cover the activities of renting of immovable property for other than agricultural produce. (III) The demands, wherever raised invoking restricted to the normal period. Penalties imposed t....
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....ded on behalf of the appellants. Even the fees which is collected is not deposited into the Government Treasury. It will go to the Market Committee Fund and will be used by the market committee(s). In the facts of the case on hand, such a fee collected cannot have the characteristics of the statutory levy /statutory fee. Thus, under the Act, 1961, it cannot be said to be a mandatory statutory obligation of the Market Committees to provide shop/land/platform on rent/lease. If the statute mandates that statutory obligation of the Market Committees to provide shop/ land /platform on rent/lease. If the statute mandates that the Market Committees have to provide the land/shop/platform /space on rent/lease then and then only it can be said to be ....
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....go to the Government. Rule 45 provides how the money received by the Market Committees shall be invested and/or deposited. It provides that all money received by the Market Committee shall be credited to the fund called the Market Committee Fund. It further provides that all money paid into the Market Committee Fund shall be credited once a week in full into Government Treasury or sub-treasury, or a bank duly approved for this purpose by the Director and all balance from the fund shall be kept in such treasury or subtreasury or bank and it shall not be withdrawn except in accordance with the Rules. Therefore, it does not provide that on deposit of the money received by the Market Committees into the Government Treasury/sub-treasury or a ban....