TMI Blog2014 (3) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... Das and Shri Mathew John, JJ. For the Appellant : Shri J. Shankar Raman, Adv. For the Respondent : Shri Pramod Kumar, JC(AR) ORDER Per Pradip Kumar Das: The major issues involved in these applications are common and, therefore, all are taken up together for disposal. 2. All the applicants filed these applications for waiver of pre-deposit of tax and penalties along with 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 Agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tender. It is purely a marketing assistance to its members and cannot be treated as auction. He drew the attention of the Bench to the relevant portion of the Show Cause Notice. As the facts are similar nature, he drew the attention of the Bench to the Show Cause Notice in the case of M/s. Attur Agricultural Producers Co-operative Marketing Society Ltd., where, Secretary Shri R. Chandrasekhar 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 stac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in any event, it is a service of commission agent, which would be exempted as agricultural produce. It is submitted that the demand is partly barred by limitation as there is no intention to evade payment of tax by the registered co-operative societies. He submits that the applicants collected 2% to 2.5% of commission from their members which was incurred for the welfare of the farmers 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 undert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be charged from the traders. Whereas the farmers, who brought the goods to the society, are allowed to store the goods free of cost. 5.2 The learned Authorised Representative further submits that the goods in question are basically movable, tangible goods and would be treated as property. He further submits that the Board [CBEC] 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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