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2019 (1) TMI 441 - AT - Service TaxDemand of service tax - Auction Income - whether chargeable to tax under Storage and Warehousing Service or not? - Held that:- Admittedly, “Auction Income” is nowhere defined under the statute and at the most what could have been sought to be taxed, instead of the so- called Auction Income, is the service element relating to the services of Storage and Warehousing, if any. Hon’ble Mumbai Bench of the CESTAT has decided identical issue in COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, RAIGAD VERSUS M/S. BALMER LAWRIE AND CO LTD. [2015 (11) TMI 902 - CESTAT MUMBAI], where it was held that Merely for the reason that Section 150 provides for distribution of the amount of proceed of auction that will not empowered the government to recover service tax on the auction proceeds - demand do not sustain - appeal dismissed - decided against Revenue.
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