Auction services taxable when provided to any person, with exclusions for government-conducted and court-directed auctions. Auction-related services are taxable when any person provides services in relation to auctioning property, movable or immovable, tangible or intangible; exclusions include auctions under court directions and auctions by the Government (government property auctioned by an agent). Any person can be the service receiver or provider, and the provider is liable to pay service tax. 'Auction of property' explicitly includes ancillary services such as calling the auction, providing facilities, advertising or illustrating services, pre-auction price estimates, short-term storage, and repair or restoration services connected to auctions.