Sale of Goods Which is already Covered under BAS cannot be shifted to Auctioneer’s Service by any Mischief of Interpretation: CESTAT sets aside Demand

The Bench viewed that the sale of goods which is already covered under Business Auxiliary Service (BAS) cannot be shifted to auctioneer's service by any mischief of interpretation

By Yogitha S. Yogesh - On March 21, 2024 2:59 pm - 3 mins read

CESTAT - CESTAT Chennai - Sale of goods - BAS interpretation - taxscan

In a recent judgement, the Chennai bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the demand of service tax under Auctioneer’s Service. The Bench viewed that the sale of goods which is already covered under Business Auxiliary Service ( BAS ) cannot be shifted to auctioneer’s service by any…

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