TMI Blog2008 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ification and assessment of the services rendered by it during the material period under the category of ‘C& F Agents’ - appellant has not put forward any valid ground as to how their services could be, classified under Business Auxiliary Service – claim was rejected rightly - S/134/2006 - 1133 of 2008 - Dated:- 3-10-2008 - P. KARTHIKEYAN, TECHNICAL MEMBER M.N. Bharati for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory even today. The impugned order confirmed the finding of the original authority that the services rendered by the appellants were correctly assessed under the category of 'Clearing and Forwarding Agents'. 2. The appellants have taken the ground that they functioned as commission agents during the material period and these services rendered during 1-7-2003 to 30-9-2004 were exempt under Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
