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2018 (11) TMI 1154 - CESTAT CHENNAIBusiness Auxiliary Service - service of auctioneering - appellants have rendered services in respect of conducting auctions of Tea - period from 10/2003 to 12/2005 - Held that:- The several activities have been averred in the SCN with regard to auction of tea. As per the Tea order 2003, the appellant who is a cooperative society has to do lot of procedures and also comply with the rules and regulations therein as a registered auctioneer. It is seen that predominately their activity as alleged in the SCN would fall within the ‘auctioneering services’ more than that of a broker. The earlier decision of the Tribunal in the case of Forbes & Co. & Others Vs CCE Salem [2018 (1) TMI 1052 - CESTAT CHENNAI] is distinguishable since the auctioneering services have been brought within taxable service w.e.f. 1.5.2006. Demand of service tax do not sustain - appeal allowed - decided in favor of appellant.
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