TMI Blog2019 (12) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... arers of the appellant-society wherein he has inter alia stated that their objective was facilitating the marketing of agricultural produce to its members at a remunerative price , arranging for and undertaking of purchase, storing, processing and marketing of the agricultural and other produce or products of its members or of the society to the best advantage ; that normally members would bring their produces to the society for auction on the scheduled date and on receipt of produces, they are given a receipt with identification lot number; that the same are stacked/stored in the auction yard, etc. The very same activities were carried on by the assessee in the case of M/s. Attur Agricultural Producers [ 2019 (8) TMI 262 - CESTAT CHEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand Service Tax along with applicable interest and penalties. 2. The appellant filed its detailed replies inter alia contending that it was only floating tender which was open on the alleged day of auction, for which only trading charges, etc., were collected, which is in the nature of commission; that with regard to pledging of jewellery, the appellant gets loan from M/s. Salem District Central Cooperative Bank, Salem, which is in turn lent to its members, which is in the nature of lending money to members simpliciter and not supporting service of business in any way and hence, there was no Service Tax liability. 3.1 The Show Cause Notice dated 18.10.2011 for the period from 01.05.2006 to 31.03.2011 came to be adjudicated vide impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard, he also relied on the decision of this very Bench of the Tribunal in the case of M/s. Attur Agricultural Producers v. Commissioner of Central Excise, Salem in Service Tax Appeal No. 40435 of 2013 wherein this Bench vide Final Order No. 40978 of 2019 dated 30.07.2019 has ruled, in an identical situation, that the activities did not amount to the alleged Auctioneer s Service and Business Support Service. 5. Per contra, Ms. Sridevi Taritla, Learned Joint Commissioner (Authorized Representative) appearing for the Revenue, supported the findings in the impugned orders. 6. Heard both sides, have gone through the documents placed on record and also the decision of this Bench in the case of M/s. Attur Agricultural Producers (supra) rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the service of tender. As far as the demand under BSS is concerned, evidently, the cooperative society is engaged in the business of lending money to their members and have been collecting some charge towards appraising the value of the pledged jewels in the process. This is not service rendered to anybody at all. It is true that, in turn, the appellant has been borrowing money from their bank but it does not mean that the appellant is supporting service of the bank. They are borrowing money from the bank on their account and in turn lending it to their members. In view of the above, we find that demands on both these counts are not sustainable and need to be set aside and we do so. Consequently, the demand of interest and penalties als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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