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TMI Blog2007 (9) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... damom auctioning which is governed by the terms and conditions of the licence and the marketing rules known as the 'Cardamom (Licensing and Marketing) Rules, 1987'. In the process, the growers or dealers brought to them cardamom which was to be sold by the licenced auctioneer, at a place, on a day and time specified by the Board as stipulated in the licence issued under rule 4(3) of the said Rules. According to the revenue, the activities undertaken by the respondents of receiving and storing cardamom, drawing samples and selling cardamom at the auction for a commission of 1 per cent was an activity falling under the taxable service of clearing and forwarding agents. 3. The learned authorized representative for the Department strongly cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of cardamom as auctioneer or dealer for which application was required to be made in the prescribed Form-A. Provisions for renewal, validity, suspension, cancellation, appeal, etc., were also made with which we are not concerned in the present case. 5.1 The application in Form-A required to be made by a person wanting to do business in cardamom as auctioneer or dealer contained clauses against which various particulars including place of auction, day/time/frequency of auction, storage facility/location of godown, facilities for grading of cardamom, etc, were to be given. 5.2 The foremost condition of the auctioneer's licence [in Form-B under rule 4(3)] was that the auction should be conducted at a place, on a day, and time specified b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y left to the choice of the owner for fixing a reserved or up set price. Though the provision, defining 'auction of property' under section 65(7a) and 65(105)(zzzr) have been inserted with effect from 18-4-2006, they indicate the nature of taxable service which involves the activity of calling the auction or providing a facility, advertising or illustrating services, pre-auction price estimate, short-term storage services, repair or restoration services in relation to auction of property. Auction of property under directions or orders of a Court of Law or orders by the Government is excluded. We are referring to this provision for a very limited purpose of bringing out the fact that, short-term storage can also take place while rendering se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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