Original Judgement: Krishi Upaj Mandi Samiti New Mandi vs Commissioner Of Central Excise

This document contains the Supreme Court of India's judgement in the case of Krishi Upaj Mandi Samiti, Alwar vs Commissioner of Central Excise and Service Tax, Alwar. The judgement addresses whether market committees are liable to pay service tax on the renting of immovable property, specifically shops and land, for agricultural produce storage and other commercial purposes. It examines the applicability of a 2006 exemption circular and the distinction between statutory and discretionary activities. This judgement is crucial for legal professionals, tax consultants, and administrators of agricultural produce market committees.

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