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2011 (7) TMI 945 - AT - Service TaxDemand - The allegation against the appellant is that during the period of dispute, they have not paid service tax on the amount received by them from a main commission agent Shri Rajiv Sanghi, for whom the Appellant were functioning as a sub-agent - appellant is manufacturer of Steel Ingots and is also providing the service of procuring orders for sale of other party’s goods as a sub-agent of main agent Shri Rajiv Sanghi - It is not disputed that there is a circular issued by the Board according to which the sub-contractors do not require registration as service tax is to be paid by the main service provider - Appeal is allowed
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