2011 (7) TMI 945

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..... ppellant. Shri R.K. Jagdev, SDR, for the Respondent. [Order]. - The appellant are manufacturers of Steel Ingots and in addition to manufacturing activity they were providing a number of other services - business auxiliary service of commission agents/stock broker service, clearing and forwarding agent service. The allegation against the appellant is that during the period of dispute, they have .....

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..... ibber, Advocate, the learned Counsel for the appellant, pleaded that during the period of dispute there was doubt as to whether the appellant who was a sub-agent of the main agent Shri Rajiv Sanghi was liable to pay service tax or not, as in terms of the Circular issued by the Board, the sub-contractor were not required to pay service tax, that in this case, the appellant paid the service tax only .....

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..... g the findings of the Commissioner (Appeals). 3. I have carefully considered the submissions from both the sides and perused the records. 4. The 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 acc .....

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