TaxTMI 
TaxTMI 
2007 (9) TMI 116
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....nce and the marketing rules known as the 'Cardamom (Licensing and Marketing) Rules, 1987'. In the process, the growers or dealers brought to them cardamom which was to be sold by the licenced auctioneer, at a place, on a day and time specified by the Board as stipulated in the licence issued under Rule 4(3) of the said Rules. According to the Revenue, the activities undertaken by the respondents of receiving and storing cardamom, drawing samples and selling cardamom at the auction for a commission of 1% was an activity falling under the taxable service of clearing and forwarding agents. 3. The learned Authorized representative for the Department strongly contended that, the fact the respondents were obliged to receive the goods from the gr....
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....to be made in the prescribed Form-A. Provisions for renewal, validity, suspension, cancellation, appeal etc. were also made with which we are not concerned in the present case. 5.1 The application in Form-A required to be made by a person wanting to do business in cardamom as auctioneer or dealer contained clauses against which various particulars including place of auction, day/time/frequency of auction, storage facility/location of godown, facilities for grading of cardamom etc. were to be given. 5.2 The foremost condition of the auctioneer's licence [in Form-B under Rule 4(3)] was that the auction should be conducted at a place, on a day, and time specified by the Board and that the auctioneer shall not charge more than 1% of the sale ....
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....defining "auction of property" under Section 65(7a) and 65(105)(zzzr) have been inserted w.e.f. 18-4-2006, they indicate the nature of taxable service which involves the activity of calling the auction or providing a facility, advertising or illustrating services, pre-auction price estimate, short term storage services, repair or restoration services in relation to auction of property. Auction of property under directions or orders of a Court of Law or orders by the Government is excluded. We are referring to this provision for a very limited purpose of bringing out the fact that, short term storage can also take place while rendering service in relation to auction of property. Mere receiving and storing goods for auctioning them has nothin....