9911796707
TMI Blog2019 (12) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.05.2006 to 31.03.2011 and April 2011 to June 2012 in dispute respectively, to the appellant, who is registered as a Co-operative Society under the Tamil Nadu Co-operative Societies Act, 1983, who is alleged to be engaged in conducting auction of goods and property on consideration, for which trading charges, handling and incidental expenses and appraising charges were collected. In the Show Cause Notice it was inter alia alleged that the activity of the appellant was covered under "Auctioneers' Service" under Section 65 (7a) read with Section 65 (105) (zzzr) of the Finance Act, 1994 and the other activity relating to pledging of jewellery was covered under "Business Support Service" under Section 65 (105) (zzzq) read with Section 65 (104c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority, who, however, vide impugned Order-in-Appeal No. 169/2014-ST dated 06.08.2014 rejected the appeal thereby upholding the Order-inOriginal. Aggrieved, the assessee has filed Service Tax Appeal No. 42436 of 2014 before this forum. 4.1 Today, when the matter was taken up for hearing, Shri. M.N. Bharathi, Learned Advocate appearing for the assessee-appellant, seriously contended that the nature of auction alleged itself was not there in the case on hand since the appellant is not in the business of auctioning any property. He also contended that the appellantsociety is formed with the sole objective of facilitating marketing of agricultural produce of its members at a remunerative price through the process of tenders which did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lot number; that the same are stacked/stored in the auction yard, etc. 9. In fact, we find that the very same activities were carried on by the assessee in the case of M/s. Attur Agricultural Producers (supra) relied on by the Learned Advocate for the assessee wherein, after considering various arguments, this Bench has held that the demands on the above counts were not sustainable. The relevant paragraph reads 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 recorded in the impugned order itself, the appellants are selling goods through tender and NOT through auctions. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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