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2018 (3) TMI 192 - AT - Service TaxLiability of service tax - auction of property service - difference between auction and tender - Held that: - The auction process will normally get culminated only when there are no more bids made for the goods auctioned. Whereas, in respect of tenders, there is only one bid that each bidder can make, the tendering process will be completed at the end of the appointed time and date and, only bids received till that cut off point will be considered for evaluation. However, in the traditional method of auctioneering, apart from the auction process per se the auctioneer also provides a gamut of other related services like providing a facility, advertising or illustrating the goods in auction, engage in pre-auction estimates, short term storage services, etc. - 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. The impugned activities will be leviable to service tax under the scope of Auctioneer Service, cannot sustain - appeal allowed - decided in favor of appellant.
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