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2024 (1) TMI 1019 - CESTAT CHENNAILevy of service tax - Auctioneer’s Service - Business Support Service - jewel service charges collected by the appellant from its members for appraisal of jewels for the purpose of loan - HELD THAT:- This Bench of the Tribunal in the case of M/S. PERUNDURAI AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, SALEM [2023 (10) TMI 173 - CESTAT CHENNAI], relied upon by the Ld. Advocate, had an occasion to examine an identical issue wherein the demand was raised on the assessee therein, inter alia, under the categories of “Auctioneer’s Service” and “Business Support Service”. After considering the rival contentions, this Bench has observed that The marketing and other services rendered by the appellant to their farmer members in selling their agricultural produce through tender process would not be coming under “Auctioneer’s Service under Section 65 (105)(zzzr) of the Finance Act, 1994. The impugned order lacks merit, for which reason the same deserves to be set aside - Appeal allowed.
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