Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2024 (1) TMI 1019 - AT - Service TaxLevy of service tax - Auctioneer s Service - Business Support Service - jewel service charges collected by the appellant from its members for appraisal of jewels for the purpose of loan - HELD THAT - This Bench of the Tribunal in the case of M/S. PERUNDURAI AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX SALEM 2023 (10) TMI 173 - CESTAT CHENNAI relied upon by the Ld. Advocate had an occasion to examine an identical issue wherein the demand was raised on the assessee therein inter alia under the categories of Auctioneer s Service and Business Support Service . After considering the rival contentions this Bench has observed that The marketing and other services rendered by the appellant to their farmer members in selling their agricultural produce through tender process would not be coming under Auctioneer s Service under Section 65 (105)(zzzr) of the Finance Act 1994. The impugned order lacks merit for which reason the same deserves to be set aside - Appeal allowed.
|