2005 (10) TMI 581

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..... Bhagyadevi, SDR, for the Respondent. ORDER [Order per : P.G. Chacko, Member (J)]. - In Appeal Nos. S/54/2005 and S/55/2005, the respective appellants are challenging demands of ₹ 32,057/- and ₹ 2,39,547/- towards Service tax for the periods 1-5-2003 to 31-3-2004 and 1-9-1999 to 31-3-2004 respectively. In Appeal No. S/56/2005, a demand of Service tax of ₹ 21,70,505/- for the per .....

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..... s for their principal, collecting purchase orders, completing the sale transactions including collection of payments and transmission thereof to the principal. The service of a Commission Agent is expressly covered by "Business Auxiliary Services" which was introduced into the statute book only on 1-7-2003. The period of dispute in the appeal of M/s. LNGS Pvt. Ltd. is prior to this date. They have .....

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..... mers during the respective periods. Such service was taxable during the periods of dispute. Hence there seems to be no prima facie case for these two appellants against the demands of Service tax. Accordingly, we direct M/s. Sri Vasavi Jeans and M/s. Sabarey Enterprises to pre-deposit the respective tax amounts within six weeks and report compliance on 21-12-2005. (Dictated and pronounced in ope .....

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