2024 (2) TMI 870

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.... Shri Anand Narayan, Authorized Representative (DR) - for the Department None - for the respondent. ORDER This appeal by the department seeks to assail the order dated 10.11.2017 passed by the Commissioner (Appeals), by which the order dated 22.12.2016 passed by the Additional Commissioner confirming the demand of service tax has been set aside and the appeal has been allowed. 2. The ....

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....ent before the Commissioner (Appeals) succeeded and the entire demand was set aside holding that the respondent would not be liable to pay service tax after 01.07.2012 in view of the provisions of section 66 (D) (d) of the Finance Act, 1994 [the Finance Act]. In coming to the aforesaid conclusion, the Commissioner (Appeals) relied upon a Final Order dated 20.05.2017 passed by the Tribunal in the m....

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....f Central Excise and Service Tax, Alwar [2022 (58) G.S.T.L. 129 (S.C.)]. The Supreme Court held that the activity of the Mandi Samiti in renting out space/immovable property after 01.07.2012 is included in the Negative List and, therefore, service tax cannot be levied. The relevant observations are as follows :- "11. Even otherwise, it is to be noted that on and after 1-7-2012, such activ....