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2023 (10) TMI 173 - AT - Service TaxLevy of Service tax - auctioneer’s service - assessee, a Co-operative Society, is conducting ‘auction’ of various commodities for which they receive consideration labelled as commission/service charges - Business Support Service - Renting of Immovable Property Service. Auctioneer’s service - Business Support Service - HELD THAT:- Since these issues have been considered and decided in favour of the taxpayer. Nothing is brought on record by the Revenue as to any appeals filed or any stay orders by higher courts against the orders of the co-ordinate Benches in M/S. NAMAKKAL AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM [2023 (4) TMI 1077 - CESTAT CHENNAI] - Hence, it is held that the demands confirmed in the impugned Order-in-Appeal deserve to be set aside. Renting of Immovable Property Service - HELD THAT:- The very classification of renting of the above under ‘renting of immovable property service’ is a misnomer and the consequent demand, therefore, can never be justified. Hence, this part of the demand as well as the impugned order set aside. Appeal allowed.
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