Service Tax not payable on assistance rendered to farmers in auctioning their agricultural produce

Mettupalayam Agricultural Producers Co-operative Marketing Society Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The brief issue which requires for consideration in the instant case is as to whether the appellants are rendering ‘Auctioneers’ Service’ in respect of their assistance rendered in the aunctioneering of the agricultural produce by their member farmers.

CESTAT held that the assistance rendered by the appellants to their member farmers in auctioning their agricultural produce does not tantamount to rendering any service classifiable under ‘Auctioneers’ Service’.

FULL TEXT OF THE CESTAT CHENNAI ORDER

This appeal is directed against Order-in-Appeal No.72/2013 dated 21.03.2017 passed by Commissioner (Appeals) Salem.

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