Supreme Court of India
Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar v. Commissioner of Central Excise and Service Tax, Alwar
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above and for the reasons stated above , all these appeals fail and the same deserve to be dismi ssed and are accordingly dismissed.
Judgment, page 15
From the 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/she d/platform/land – Held: Exemption circular No.89/7/2006 dated 18.12 .2006 provides that service tax is not leviable on activiti es performed by the public authorities under the provisions of law which are mandatory and statutory functions and the fee colle cted for performing such activities is in the nature of a compu lsory levy as per the provisions of the relevant statutes and is deposite d into the Government
Where later benches applied it
Of those, 1 referred to
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