https://www.taxtmi.com/caselaws?id=335453 The Tribunal upheld the Commissioner's findings that auction proceeds from unclaimed cargo sales are not subject to service tax as they do not constitute service charges. The Tribunal dismissed the Revenue's appeal, emphasizing that no service tax can be levied on such proceeds, which are deemed as commercial transactions rather than taxable warehousing charges. The proceedings initiated by the Show Cause Notice were dropped, affirming that auction proceeds are exempt from service tax under relevant legal provisions and clarifications. en-us Wed, 29 Jun 2016 00:00:00 +0530 Fri, 02 Dec 2016 21:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335453 The Tribunal upheld the Commissioner's findings that auction proceeds from unclaimed cargo sales are not subject to service tax as they do not constitute service charges. The Tribunal dismissed the Revenue's appeal, emphasizing that no service tax can be levied on such proceeds, which are deemed as commercial transactions rather than taxable warehousing charges. The proceedings initiated by the Show Cause Notice were dropped, affirming that auction proceeds are exempt from service tax under relevant legal provisions and clarifications. Case-Laws Service Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335453