Service tax applicability on auctioneer services: Tobacco Board's auction fees taxable where fees are discretionary and retained. Applicability of service tax on auction activities covers auctioneer service; Tobacco Board's auctions fall within this scope. The Board's fees are discretionary, retained by the Board, and not deposited in the government account, so they do not qualify for the statutory/sovereign-fee exemption and the Board's auctioneer services are taxable.