2009 (6) TMI 206

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..... DR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The appellants herein availed services found to be classifiable under Business Auxiliary Service rendered by commission agents based abroad who canvassed and procured purchase orders for the appellants finished goods, textile yarn. The impugned order sustained demand of service tax to the extent of Rs. 1,72,000/- found due from t .....

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..... Service. 2. We have heard the learned JCDR. 3. On a careful consideration of the facts of the case and the submissions by both sides, we are of the prima facie view that the impugned demand is sustainable in law. However, in view of the fact that the demand entails a revenue neutral situation, we order waiver of pre-deposit of the adjudged dues pending disposal of the appeal. (Dictated and pro .....

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