Auction of property - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Auction Services (w.e.f. 1-5-2006 ) What is taxable - 65(105)(zzzr) Any Service provided or to be provided to any person, by any other person, in relation to auction of property, movable or immovable, tangible or intangible, in any manner, but does not include auction of property under the directions or orders of a court of law or auction by the Government; Explanation. For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "auction by the Government" means the Government property being auctioned by any person acting as auctioneer; Who is the receiver of service Any person Who is the provider of service Any person Who is liable to pay service tax Any person who is providing services Meaning of Auction of Property 65(7a) "auction of property" includes calling the auction or providing a facility, advertising or illustrating services, pre-auction price estimates, short-term storage services, repair or restoration services in relation to auction of property;