TaxTMI 
TaxTMI 
2025 (6) TMI 1432
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.... Agricultural produce. On the ground that JSAMB was letting out their premises on lease and they were collecting rent on the same but no Service Tax was being paid, one Show Cause Notice was issued on 09/10/2013 demanding the Service Tax under the category of "Renting of Immovable Property" services for the period 2008-2009 to 2011-12. Subsequently, one more Show Cause Notice was issued on 24/03/2014 demanding Rs. 64,85,298/- on the same ground. 2. The appellant submitted that they are a Board constituted by the Jharkhand Government and they are basically carrying out sovereign function and hence they are not required to pay any Service Tax. They also claimed exemption under various clauses. They further submitted that they have not provid....
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....ket development fund and the same is used for their day-to-day activities. She submits a copy of the source of funds along with application of fund duly certified by the Chartered Accountant. 3.3 During the earlier hearing, the appellant was asked to submit copies of the rental agreement to get the clarification to know as to who is lessor. The Learned Chartered Accountant has submitted the sample Rental Agreements of APMC Deoghar and APMC Daltonganj. She submits that it can be seen from these Agreements that the lessor is APMC only and not the JSAMB. In view of above submissions, she prays that the impugned order may be set aside on account of merits. 3.4 She further submits that being a Board duly constituted by the Jharkhand Government....
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....mand. 6. Heard both sides and perused the appeal papers. 7. We find that the JSMAD is a Board established in March 2001 under Section 33A of the Jharkhand Agriculture Produce Market Act, 2000. On the other hand, the APMC is established in terms of Section 6 of this Act. The relevant portion of rental agreement of APMC Deoghar and APMC Daltonganj is reproduced as under : - 8. From the above rental agreement, it is seen that the lessor is APMC and as per the terms and condition given therein, the amount of rent is required to be paid by the lessee to APMC only. Thus, the service provider in this case would be by APMC. 9. The Affidavit given by the secretary JSAMB is reproduced below : - 10. From the above affidavit, it is seen that the B....