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2019 (12) TMI 1660 - AT - Service TaxLevy of service tax - Auctioneers’ Service - conducting auction of goods and property on consideration, for which trading charges, handling and incidental expenses and appraising charges were collected - Business Support Service - activity relating to pledging of jewellery - HELD THAT:- The Show Cause Notice carries the explanation through statement of one of the office bearers of the appellant-society wherein he has inter alia stated that their objective was “facilitating the marketing of agricultural produce to its members at a remunerative price”, “arranging for and undertaking of purchase, storing, processing and marketing of the agricultural and other produce or products of its members or of the society to the best advantage”; that normally members would bring their produces to the society for auction on the scheduled date and on receipt of produces, they are given a receipt with identification lot number; that the same are stacked/stored in the auction yard, etc. The very same activities were carried on by the assessee in the case of M/s. Attur Agricultural Producers [2019 (8) TMI 262 - CESTAT CHENNAI] relied on by the Learned Advocate for the assessee wherein, after considering various arguments, this Bench has held that the demands on the above counts were not sustainable - the above ruling would apply squarely to the present case as well. The impugned orders set aside - appeal allowed.
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