https://www.taxtmi.com/caselaws?id=274506 The Tribunal differentiated between Commission Agents and Consignment Agents in addressing Service tax demands. M/s. LNGS Pvt. Ltd., identified as Commission Agents, were granted waiver and stay of recovery. However, M/s. Sri Vasavi Jeans and M/s. Sabarey Enterprises, operating as Consignment Agents, were directed to pre-deposit the tax amounts. The judgment clarified the distinction to determine the applicability of Service tax demands, resulting in waiver for one appellant and pre-deposit requirements for the other two based on their service provision during the disputed periods. en-us Wed, 26 Oct 2005 00:00:00 +0530 Sat, 18 Aug 2018 15:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274506 The Tribunal differentiated between Commission Agents and Consignment Agents in addressing Service tax demands. M/s. LNGS Pvt. Ltd., identified as Commission Agents, were granted waiver and stay of recovery. However, M/s. Sri Vasavi Jeans and M/s. Sabarey Enterprises, operating as Consignment Agents, were directed to pre-deposit the tax amounts. The judgment clarified the distinction to determine the applicability of Service tax demands, resulting in waiver for one appellant and pre-deposit requirements for the other two based on their service provision during the disputed periods. Case-Laws Service Tax Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274506