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    <title>2022 (2) TMI 61 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, a cooperative society, determining that their activity of assisting in auctioning agricultural produce did not constitute a taxable service under &quot;Auctioneers&#039; Service.&quot; The Tribunal found that the appellant&#039;s role was primarily facilitating the auction process, with the actual auction conducted by the owners of the produce and prospective buyers. Citing a previous decision by the same Bench, the Tribunal concluded that the demands for service tax were not sustainable. Consequently, the Tribunal allowed the appeal, setting aside the original order and providing consequential relief in accordance with the law.</description>
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    <pubDate>Tue, 01 Feb 2022 00:00:00 +0530</pubDate>
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      <title>2022 (2) TMI 61 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=417810</link>
      <description>The Tribunal ruled in favor of the appellant, a cooperative society, determining that their activity of assisting in auctioning agricultural produce did not constitute a taxable service under &quot;Auctioneers&#039; Service.&quot; The Tribunal found that the appellant&#039;s role was primarily facilitating the auction process, with the actual auction conducted by the owners of the produce and prospective buyers. Citing a previous decision by the same Bench, the Tribunal concluded that the demands for service tax were not sustainable. Consequently, the Tribunal allowed the appeal, setting aside the original order and providing consequential relief in accordance with the law.</description>
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      <pubDate>Tue, 01 Feb 2022 00:00:00 +0530</pubDate>
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