APMCs provide basic facilities in the market area out of the ‘market fee’ collected by them mainly to facilitate farmers, purchasers and others and a host of services to the licensees in relation to procurement of agricultural produce, which are ‘inputs’ as per section 65(19) of the Act; therefore, services provided by the APMCs are classifiable under ‘Business Auxiliary services’ and hence, benefit of exemption under Notification No. 14/2004-ST is available. However, any other service provided by the APMCs for a separate charge (other than ‘market fee’) either to the licensees or to the farmers or to any other person, e.g., renting of shops in the market area, etc. would be liable to tax under the respective taxable heads.