https://www.taxtmi.com/caselaws?id=752222 CESTAT New Delhi dismissed Revenue's appeal regarding service tax levy on auction proceeds of abandoned imported goods by CONCOR. The Tribunal held that auction charges adjusted towards warehousing charges cannot be considered receipt of services, following precedent in Balmer Lawrie case. Court ruled no service recipient exists in such transactions, making service tax demand unsustainable. The issue was settled law favoring assessee, with consistent decisions across different Benches establishing that no service is provided to any person in abandoned cargo auction transactions. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sun, 05 May 2024 23:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752222 CESTAT New Delhi dismissed Revenue's appeal regarding service tax levy on auction proceeds of abandoned imported goods by CONCOR. The Tribunal held that auction charges adjusted towards warehousing charges cannot be considered receipt of services, following precedent in Balmer Lawrie case. Court ruled no service recipient exists in such transactions, making service tax demand unsustainable. The issue was settled law favoring assessee, with consistent decisions across different Benches establishing that no service is provided to any person in abandoned cargo auction transactions. Case-Laws Service Tax Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752222