9911796707
TMI Blog2014 (3) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest as under:- [Amt. in Rs.] Auctioneering Service Business Support Service M/s. Attur Agricultural Producers Co-operative Marketing Society Ltd. 68,91,194 1,22,512 M/s. The Rasipuram Agricultural Producers Co-op. Marketing Society Ltd. 34,70,403 ---------- M/s. Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd. 1,10,03,558 6,13,500 3. The main demand of tax is under the category of ‘Auctioneering Service’. Auctioneering Service, which is brought into service tax net from 01.05.2006 under Section 65(105)(zzzr) of the Finance Act, 1994 reads as under:- any service provided or to be provided, to any person, by any other person, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rasekhar in his statement dated 12.10.2011 stated the activities of the Society as under:- (i) the goods are sold through secret tender method, before commencement of auction of the said produces, tender farms are given to the traders after making necessary entry in the tender form register for quoting the price of the goods.; (ii) on examining the goods stacked in the open yard as well as in the godown traders mention their name, address and quote the price for the goods lot-wise in the tender form and then drop the completed tender form in the tender box; (iii) the tender box is opened in the evening by the marketing manager of the society in the presence of traders and secretary and after opening the tender box the traders who quoted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... armers and, therefore, pre-deposit of tax would cause a serious prejudice to the poor farmers. 5. On the other side, the learned Authorised Representative for the Revenue drew the attention of the Bench to para 4 of the adjudication order in the case of M/s. Attur Agricultural Producers Co-operative Marketing Society Ltd. He submits that the activities undertaken by the applicants would show that the applicants are conducting auction. He drew the attention of the Bench to the relevant portion of the order as under: For conducting Auction, the traders are informed in advance through various media. An Auction register is being maintained by the Society, wherein Lot No., Name of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide fax dated 14.08.2008 clarified that for the auction conducted by the Tobacco Board, service tax is applicable under the category of Auctioneering Service. 6. After hearing both sides and on perusal of the records, we find that the adjudicating authority had discussed the scope of this Auctioneering Service as under:- (i) The selling price of the goods not known to both the buyer and seller. The goods are sold to the highest bidder after conclusion of auction, with the concurrence of the producer or seller. (ii) The auctioneers is not supposed to sell to the person of his choice but to the highest bidder of the goods. (iii) At the place of auction both the buyer and seller of goods are available and it is job of the auctioneer to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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