https://www.taxtmi.com/caselaws?id=442834 The Tribunal ruled in favor of the appellant, determining that the activity of conducting sales by tender did not constitute Auctioneer services under Section 65(105)(zzzr) of the Finance Act, 1994. The Tribunal differentiated between auctions and tenders, noting the appellant's process aligned more with the latter due to the absence of real-time bidding and multiple bids. Citing legal analysis and precedents, the Tribunal set aside the demand for Service Tax, interest, and penalties, allowing the appeal with consequential relief. en-us Tue, 05 Sep 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442834 The Tribunal ruled in favor of the appellant, determining that the activity of conducting sales by tender did not constitute Auctioneer services under Section 65(105)(zzzr) of the Finance Act, 1994. The Tribunal differentiated between auctions and tenders, noting the appellant's process aligned more with the latter due to the absence of real-time bidding and multiple bids. Citing legal analysis and precedents, the Tribunal set aside the demand for Service Tax, interest, and penalties, allowing the appeal with consequential relief. Case-Laws Service Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442834