2014 (5) TMI 723

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..... cts. The commission agent receives the commission for sale of goods and for services rendered, discharges the service tax liability. In my considered view, the activities of the commission agent in selling products of the appellant would be covered under Rule 2(l) - appellant has made out a prima facie case for waiver of pre-deposit of amounts involved. - STay granted. - E/392/2011 - Stay Order N .....

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..... gent receives the commission for sale of goods and for services rendered, discharges the service tax liability. In my considered view, the activities of the commission agent in selling products of the appellant would be covered under Rule 2(l) of Central Excise Rules, 2004. 5. I find that the appellant has made out a prima facie case for waiver of pre-deposit of amounts involved. Accordingly, a .....

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