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2019 (3) TMI 1393 - AT - Service TaxClassification of services - Auctioneering Services or not - appellants are providing Storage and Warehousing Services and are selling the products on behalf of starch and sago manufacturers by issue of tenders - Held that:- The issue is decided in the case of M/S. THE SALEM STARCH & SAGO MANUFACTURERS SERVICE INDUSTRIAL CO-OPERATIVE SOCIETY LTD. VERSUS CCE & ST, SALEM [2018 (3) TMI 192 - CESTAT CHENNAI], where it was held that although the authority has reasoned that the appellants have performed the services of providing facility for easy interaction between the manufacturers and the merchants, provided short term services and have also been involved in the pre-auction price estimation, however, no evidence is forth coming to substantiate such a finding. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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