TMI Blog2022 (2) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... OT through auctions. The Auctioneer s service does not cover the service of tender. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.40144 of 2014 - FINAL ORDER No. 40031 / 2022 - Dated:- 1-2-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri M. Muthukumar, Consultant For the Appellant Shri Arul C. Durairaj, Superintendent (Authorized Representative) For the Respondent ORDER This appeal is directed against Order-in-Appeal No.72/2013 dated 21.03.2017 passed by Commissioner (Appeals) Salem. 2. The brief facts of the case are that appellant M/s. M/s.The Mettupalayam Agricultural Producers Co-operative Marketing Society Ltd. are engaged in conducting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market fee at the prescribed rates. He submits that department wrongly concluded that their services conform to taxable service under section 65 (105) (zzzr) of Finance Act, 1994. He also submits that Notification No.MF (DR) No.1/2002-ST dated 1.8.2002 (issued under Section 95 of the Finance Act, 1994) defined agricultural produce to mean any produce resulting from cultivation or plantation, on which either no further processing is done or such processing done by the cultivator like tending, pruning, cutting, harvesting, drying which does not alter its essential characteristic but make it only marketable and include all cereals, pulses, fruits, nuts and vegetables, spices, copra, sugar cane, jaggary, raw material fibres such as cotton, fla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment reiterates the findings of OIO and OIA. 8. Heard both sides and perused the records of the case. 8.1 The brief issue which requires for consideration in the instant case is as to whether the appellants are rendering Auctioneers Service in respect of their assistance rendered in the aunctioneering of the agricultural produce by their member farmers. We have gone through the submissions of the appellant and the order of this Bench cited above. We find that this Bench vide Final Order cited above observed as under : 10. We have considered the arguments on both sides and perused the records. As far as Auctioneers Service is concerned, it can be levied on the service of auctioning. Undisputedly, in the present case, as r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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