Supreme Court of India · 2022-02-23
KRISHI UPAJ MANDI SAMITI NEW MANDI YARD ALWAR vs COMMISSIONER OF CENTRAL EXCISE AND SEVICE TAX
- Citation / case number
- SC 2018/1288
- Court
- Supreme Court of India
- Petitioner
- KRISHI UPAJ MANDI SAMITI NEW MANDI YARD ALWAR
- Respondent
- COMMISSIONER OF CENTRAL EXCISE AND SEVICE TAX
- Author
- HON'BLE MR. JUSTICE M.R. SHAH
- Bench
- HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court addressed the appeals concerning the applicability of service tax on the services provided by Agricultural Produce Market Committees under the Rajasthan Agricultural Produce Markets Act, 1961. The court examined whether these committees are liable to pay service tax, concluding that they are not, as their functions are regulatory and not commercial in nature. The judgment upheld the decisions of the lower tribunals, thereby favoring the appellants.