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2022 (2) TMI 61 - AT - Service TaxLevy of Service tax - Auctioneers’ Service - assistance rendered in the aunctioneering of the agricultural produce by their member farmers - HELD THAT:- The assistance rendered by the appellants to their member farmers in auctioning their agricultural produce does not tantamount to rendering any service classifiable under Auctioneers’ Service. The issue is decided in the case of M/S. ATTUR AGRICULTURAL PRODUCERS VERSUS COMMISSIONER OF CENTRAL EXCISE [2019 (8) TMI 262 - CESTAT CHENNAI] where it was held that the appellants are selling goods through tender and NOT through auctions. The Auctioneer’s service does not cover the service of tender. Appeal allowed - decided in favor of appellant.
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