Supreme Court · 2022 INSC 224 · Decided 23 February 2022
Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar v. Commissioner of Central Excise and Service Tax, Alwar
- Court
- Supreme Court of India
- Citation
- 2022 INSC 224 · [2022] 1 S.C.R. 700
- Case number
- CIVIL APPEAL No. 1482/2018
- Decided
- 23 February 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Rajasthan Agricultural Produce Markets Act, 1961: s.9(2) - Liability of Market Committees to pay service tax on market fees received for allotting/renting/leasing the shop/shed/platform/land - No.89/7/2006 dated 18.12.2006 provides that service tax is not leviable on activities performed by the public authorities under the provisions of law which are mandatory and statutory functions and the fee collected for performing such activities is in the nature of a compulsory levy as per the
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