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Auctioneers' Services [Sec 65(105)(zzzr)]
Effective upto 30th June, 2012
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INTRODUCED: With Effect From 1st May 2006
Relevant Notifications / Circulars
Accounting Code
Service Tax 00440370
Penalty 00441448

According to Section 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. Rolex Replica Watches

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;

According to Section 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.


A seller of property normally enters into an agreement with an auctioneer to conduct the auction for a consideration. The auctioneer provides services like advertising, repairing, storage etc. of the property under auction. The auctioneer is liable to pay service tax


(a)  Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. 10,00,000/-  (Service Tax Notification No. 8/2008-ST dated 01.03.2008)

(b)  Services provided to the United Nations or International Organisations

(c)  Services provided to Special Economic Zones (SEZ) units (including unit under construction) and SEZ developers Replica Rolex Explorer Watches

(d)  Services which are exported as per ‘Export of Services’ Rules

(e)  Services provided for official or personal use of foreign diplomatic missions and family members of diplomatic missions.

(f)  Services provided by Reserve Bank of India

(g)  Out of total value of service provided proportionate value of goods and material provided by the Service Provider

Services provided in relation to auction of property under direction or orders of a Court of Law or auction by the Government are not taxable


Service Tax CBEC Instruction Letter (F. No. 334/1/2010-TRU), dated 26-02-2010 Clarification including the purpose and scope of Explanation added to the definition of auctioneers services.
Service Tax CBEC Instruction Letter (F. No. 137/87/2008-CX. 4), dated 14-08-2008 Applicability of Service Tax on Tobacco Board under the Category of auctioneer service.
Service Tax CBEC Instruction Letter (F. No. 334/4/2006-TRU), dated 28-02-2006 Clarification regarding the services introduced including auctioneer services.
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