2018 (4) TMI 1395

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..... Shri K.P. Muralidharan, AC (AR), for the Respondent. ORDER The appellants are engaged in trading of Limestone and minerals and are registered with Service Tax department under the category of 'Business Auxiliary Service with effect from 2004. They received magnesium sulphate from M/s. Annai Chemicals, Mettur and Calcined Magnesite from M/s. Ramakrishna Mines, Salem and sold the same to customers .....

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..... Agent. The appellants got registered under the category of BAS as and when the commission agent service became taxable with effect from 9-7-2004. The department has alleged that the very same activities would be Clearing and Forwarding Agent Services prior to 2004 and have raised the demand without proper appreciation of law. That appellant has been discharging Service Tax on the commission recei .....

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..... ived the appellant has been discharging Service Tax under BAS with effect from 9-7-2004 when such commission agent activities became taxable. On such score, we find merits in the argument put forward by the ld. Counsel. We hold that appellant has been rightly discharging Service Tax under BAS and the demand for the period 1-4-2001 to 31-3-2005 under Clearing and Forwarding Agent Services is unsust .....

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