https://www.taxtmi.com/caselaws?id=448620 The CESTAT Chennai held that jewel service charges collected by a cooperative society from members for appraisal of jewels for loan purposes do not constitute taxable service under "Auctioneer's Service" or "Business Support Service" categories. Following precedent from M/S. Perundurai Agricultural Producers case, the Tribunal ruled that marketing and appraisal services rendered by the appellant to members through tender process fall outside the scope of Section 65(105)(zzzr) of Finance Act, 1994. The impugned order was set aside and appeal was allowed. en-us Wed, 24 Jan 2024 00:00:00 +0530 Thu, 25 Jan 2024 08:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448620 The CESTAT Chennai held that jewel service charges collected by a cooperative society from members for appraisal of jewels for loan purposes do not constitute taxable service under "Auctioneer's Service" or "Business Support Service" categories. Following precedent from M/S. Perundurai Agricultural Producers case, the Tribunal ruled that marketing and appraisal services rendered by the appellant to members through tender process fall outside the scope of Section 65(105)(zzzr) of Finance Act, 1994. The impugned order was set aside and appeal was allowed. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448620