TMI Blog2018 (11) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... o. & Others Vs CCE Salem [2018 (1) TMI 1052 - CESTAT CHENNAI] is distinguishable since the auctioneering services have been brought within taxable service w.e.f. 1.5.2006. Demand of service tax do not sustain - appeal allowed - decided in favor of appellant. - Appeal No.ST/295/2008 - FINAL ORDER No. 42544/2018 - Dated:- 28-9-2018 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Durairaj, Advocate For the Appellant Shri S.Govindarajan, AC (AR) For the Respondent ORDER Per Bench The brief facts of the case are that during the period from 10/2003 to 12/2005, the appellants have rendered services in respect of conducting auctions of Tea. For the above ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e would not fall under BAS. The appellant is a registered co-operative society under Industries and Commerce Department of Govt of Tamil Nadu and the intention is to provide quality service to the small tea growers; that all the transactions are duly captured in the accounts which are audited by the Department of Audit Government of Tamil Nadu. The appellants were under bonafide belief that the activities are not subjected to service tax and therefore had not paid the service tax. He refers to the decision of the Tribunal in the case of Forbes Co. Others Vs CCE Salem vide Final Order No.40153-40164/2018 dt. 22.01.2018 and submitted that the said decision is distinguishable on facts for the reason that the activities of the appellants th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought within the taxable net only w.e.f. 1.5.2006. Ld. A.R has argued that the appellants activities for the disputed period would fall under BAS for the reason that they have been engaging themselves for sending sale particulars containing all the details of seller and buyer etc. to the bank, and were paying applicable sales tax and CST etc. We do notice that the several activities have been averred in the SCN with regard to auction of tea. As per the Tea order 2003, the appellant who is a cooperative society has to do lot of procedures and also comply with the rules and regulations therein as a registered auctioneer. It is seen that predominately their activity as alleged in the SCN would fall within the auctioneering services more ..... X X X X Extracts X X X X X X X X Extracts X X X X
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