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TMI Blog2018 (5) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... for such activity - the activity is covered by the definition of "Business Auxiliary Service" during the relevant period and the appellant has acted as the commission agent of M/s. MKT Valves - demand upheld - appeal dismissed - decided against appellant. - ST/629/2008-DB - Final Order No. 20622/2018 - Dated:- 20-4-2018 - Shri S.S Garg, Judicial Member and Shri V. Padmanabhan, Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of service under Business Auxiliary Service' but he extended the benefit of exemption as a Commission Agent upto 08.07.2004 in terms of Notification No. 13/2003 dated 20.06.2003 and upheld the Order-in-Original. Aggrieved by the decision, the present appeal has been filed. 2. We heard Shri V.M. Doiphode, learned Advocate appearing for the appellant. He submits that the activities ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of the service from time to time. He submitted that the Department earlier was of the view that the service is classifiable under the category of Management Consultancy' and demand of service tax was made in the period 2001. Hence it is further submitted that the demand is hit by time-bar. 4. We have heard Dr. Ezhilmathi, the learned DR on 14.02.2018, She justified the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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