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2019 (8) TMI 262 - AT - Service TaxClassification of service - Auctioneer’s Service - Business Support Service - extended period of limitation - HELD THAT:- As far as Auctioneers’ Service is concerned, it can be levied on the service of auctioning. Undisputedly, in the present case, as recorded in the impugned order itself, the appellants are selling goods through tender and NOT through auctions. The Auctioneer’s service does not cover the service of tender - demand set aside. Business Support Service - HELD THAT:- Evidently, the cooperative society is engaged in the business of lending money to their members and have been collecting some charge towards appraising the value of the pledged jewels in the process. This is not service rendered to anybody at all. It is true that, in turn, the appellant has been borrowing money from their bank but it does not mean that the appellant is supporting service of the bank. They are borrowing money from the bank on their account and in turn lending it to their members - demand set aside. The demand of interest and penalties also deserve to be set aside - appeal allowed - decided in favor of appellant.
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