9911796707
TMI Blog2024 (1) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... Foulk's Compound, Anai Medu, Salem - 636 001. 2.1 Brief facts, as could be gathered from the impugned order, are that the assessee-appellant is a Co-operative Society engaged in conducting auction of various commodities and receives consideration for the same. They also provide place for storage of goods along with post-auction services, which includes collection/distribution of the auctioned price. The subsidiary regulations framed under their by-law allowed the appellant to provide the above service for a consideration of money. 2.2 Entertaining a doubt that the above service fell under the category of "Auctioneer's Service" as defined under Section 65(7a) read with Section 65(105)(zzzr) of the Finance Act,1994 and that the jewel servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Whether the demand of Service Tax under the category of "Business Support Service" for the jewel appraisal charges collected by the appellant from its members is justified? 7.1 At the outset, we find that this Bench of the Tribunal in the case of M/s. Perundurai Agricultural Producers Co-operative Marketing Society Ltd. v. Commissioner of Central Excise and Service Tax, Salem [Final Order No. 40867 of 2023 dated 05.10.2023 in Service Tax Appeal No. 40675 of 2014 / 2023 (10) TMI 173 - CESTAT, Chennai], relied upon by the Ld. Advocate, had an occasion to examine an identical issue wherein the demand was raised on the assessee therein, inter alia, under the categories of "Auctioneer's Service" and "Business Support Service". After cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2018 (3) TMI 192-Cestat Chennai, has analysed the differences between "auction" and "tender" as under:- . . . Further, Learned Advocate has drawn our attention to the Tribunal's Final Order No. 40978/2019 dated 30.07.2019 rendered in respect of M/s. Attur Agricultural Producers Co-operative Marketing Society Ltd. Vs. CCE, Salem, wherein it has been held 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. The Auctioneer's service does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account and in turn lending it to their farmer members on interest. The services rendered by the appellant are relatable only to its members and not to the bank and the charges collected for appraising jewels before sanctioning of loans are in the nature of cost incurred by the appellant for sanctioning of loans. As such, there is no BSS rendered in the instant case. As such, we hold that the demands raised under the impugned orders demanding service tax under "Auctioneer Service" and BAS are not maintainable." 8.2 The above orders cover the case on hand insofar as the issues (1) and (2) above are concerned since these issues have been considered and decided in favour of the taxpayer. Nothing is brought on record before us by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
