Applicability of service tax on Tobacco Board under the category of auctioneer service - reg.

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.... under the category of auctioneer service - reg. Please refer to your letter D.O. No.5/1/2008-EP (Agri.VI), dated 3.4.2008, on the above subject. 2. Service tax is applicable on any service provided by any person, in relation to auction of property, movable or immovable, tangible or intangible, in any manner. However, such service provided to government is not taxable. The Tobacco Board undertak....

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....statue; the fee is not deposited in the consolidated fund of India but retained by the Board; the Tobacco Board is a body corporate and prepare financial statement including income/expenditure, balance sheet etc. Hence the service provided by the Tobacco Board is not covered under the aforementioned circulars. Accordingly, the Tobacco Board is liable to pay service tax on auctioneer service provid....