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2023 (9) TMI 456 - AT - Service TaxClassification of services - Auctioneering services or not - conducting sale of goods by tender - HELD THAT:- The issue stand decided in the case M/S. THE SALEM STARCH & SAGO MANUFACTURERS SERVICE INDUSTRIAL CO-OPERATIVE SOCIETY LTD. VERSUS CCE & ST, SALEM [2018 (3) TMI 192 - CESTAT CHENNAI], where the Tribunal observed while both sale by tender and sale by auction may have a common intendment of selling the goods, the modalities and the processes involved in each are very different and the impugned activities will be leviable to service tax under the scope of Auctioneer Service, cannot sustain. The demand cannot sustain and requires to be set aside - appeal allowed.
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