Auctioneering services - What they are rendering is facilitation ...

Case Laws Service Tax

March 6, 2021

Auctioneering services - What they are rendering is facilitation of tenders for sale of the products of their members through sealed tenders. Therefore, the term “auctioneer’s service” does not apply to their activity at all - Regarding BSS, Appellants are getting loans from their bank and lending to their members on interest. Therefore, this is a case of they lending money to their members and not supporting service of business of some other bank. - AT

View Source

← Previous Next →

Auctioneering services - What they are rendering is facilitation ...

Case Laws Service Tax

March 6, 2021

You may also like:

Levy of Service tax - Auctioneers’ Service - The assistance rendered by the appellants to their member farmers in auctioning their agricultural produce does not...

Classification of service - the appellants are selling goods through tender and NOT through auctions. The Auctioneer’s service does not cover the service of tender

Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...

Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of...

Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

Classification of Services - Management services - intermediary services or not - the service of sales presentations of the products of H-J Family of Companies is...

Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

Classification of supply - Online tendering will be considered as Supply of Services. - Offline tendering in its entirety involving sale of form, payment of tender fees...

Accrual of income in India - IATP manual clearly set out that there is no bar on member airline to provide service to non IATP Pool member and in fact, even non IATP...

The activities undertaken by the Kerala State Beverages Corporation to facilitate sale of liquor cannot be held to be services rendered to the distilleries. The...

Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

Liability of service tax - auction of property service - difference between auction and tender - while both sale by tender and sale by auction may have a common...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

Quick Updates: