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TMI Blog2007 (9) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... tegorized as "clearing and forwarding agent", as held by the adjudicating authority. 2. In both these appeals, the respondents were engaged in the activity of cardamom auctioning which is governed by the terms and conditions of the licence 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% w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviso to sub-rule (2) to require producer to sell their produce to the licenced dealers through auctions alone. Rule 4 provided for licencing of persons to carry on business of cardamom as auctioneer or dealer for which application was required 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 giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile the law regulates the manner in which cardamom will be sold, it does not purport to regulate the price at which it would be sold and the matter is obviously left to the choice of the owner for fixing a reserved or up set price. Though the provision, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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