TMI Blog2019 (3) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... ders - Held that:- The issue is decided in the case of M/S. THE SALEM STARCH & SAGO MANUFACTURERS SERVICE INDUSTRIAL CO-OPERATIVE SOCIETY LTD. VERSUS CCE & ST, SALEM [2018 (3) TMI 192 - CESTAT CHENNAI], where it was held that although the authority has reasoned that the appellants have performed the services of providing facility for easy interaction between the manufacturers and the merchants, pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Auctioneering Services. Show-cause notice was issued proposing to demand the service tax along with interest and also to impose penalties. After due process of law, the adjudicating authority held the activity taxable under Auctioneering Services and confirmed the demand, interest and penalties. In appeals, the Commissioner (Appeals) upheld the same. Hence these appeals. 2. At the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence is applied to a public sale of property usually conducted by biddings, which enhances the price. (Smith s Dict. Of Antiq). The auction process will normally get culminated only when there are no more bids made for the goods auctioned. Whereas, in respect of tenders, there is only one bid that each bidder can make, the tendering process will be completed at the end of the appointed time a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority in para-5.4 of the impugned order, has concluded that the definitions of tender and auction are similar. Further, although the authority has reasoned that the appellants have performed the services of providing facility for easy interaction between the manufacturers and the merchants, provided short term services and have also been involved in the pre-auction price estimation, however ..... X X X X Extracts X X X X X X X X Extracts X X X X
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