2018 (11) TMI 1154

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....ant Shri S.Govindarajan, AC (AR) For the Respondent ORDER Per Bench The brief facts of the case are that during the period from 10/2003 to 12/2005, the appellants have rendered services in respect of conducting auctions of Tea. For the above service, they have received an amount of Rs. 1,69,458/- as lot money and Rs. 61,60,458/- received as user charges from the members. The department....

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....t from the allegations / averments in the SCN itself. The auctioneering services have come within the service tax net only w.e.f.1.5.2006 vide Notification No.15/2006 dt.25.04.2006; that therefore activities of the appellant cannot be taxed for the period prior to this. The allegation of the Revenue that they would fall under sub clause (i) of clause (19) of Section 65 of the Finance Act, 1994 is ....

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....id decision is distinguishable on facts for the reason that the activities of the appellants therein were predominantly that of brokers whereas the activity of the appellants herein are predominately that of auctioneering. 3. Ld. A.R Shri S. Govindarajan argued on behalf of the department. He mainly relies upon the earlier decision of the Tribunal in the case of Forbes & Co. & Others Vs CCE Sal....

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....censed auction systems and is licensed under paragraphs 10,11, 12, 14 and 15 of this Order" 6. On perusal of the SCN, the activities of the appellants are captured mainly in three heads i.e. pre-auction work, auction work, and post-auction work. Thus even as per the SCN, the activities of the appellants are predominately that of auctioneering of tea. The service of auctioneering has been brough....