2005 (10) TMI 581

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..... [Order per : P.G. Chacko, Member (J)]. - In Appeal Nos. S/54/2005 and S/55/2005, the respective appellants are challenging demands of ₹ 32,057/- and ₹ 2,39,547/- towards Service tax for the periods 1-5-2003 to 31-3-2004 and 1-9-1999 to 31-3-2004 respectively. In Appeal No. S/56/2005, a demand of Service tax of ₹ 21,70,505/- for the period Sept. 99 to Aug. 02 is under challe .....

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..... rders, completing the sale transactions including collection of payments and transmission thereof to the principal. The service of a Commission Agent is expressly covered by Business Auxiliary Services which was introduced into the statute book only on 1-7-2003. The period of dispute in the appeal of M/s. LNGS Pvt. Ltd. is prior to this date. They have made out a prima facie case against the dem .....

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..... e was taxable during the periods of dispute. Hence there seems to be no prima facie case for these two appellants against the demands of Service tax. Accordingly, we direct M/s. Sri Vasavi Jeans and M/s. Sabarey Enterprises to pre-deposit the respective tax amounts within six weeks and report compliance on 21-12-2005. (Dictated and pronounced in open Court) - - TaxTMI - TMITax - Service T .....

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