2010 (1) TMI 238

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....llant/s Ms.Indira  Sisupal, JDR For the Respondent/s CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President Hon'ble Dr. Chittaranjan Satapathy, Technical Member   Per Jyoti Balasundaram Heard both sides on the appeal against the confirmation of demand of service tax of Rs.2,00,452/- on the ground that the appellants were rendering services as C&F Agents and imposition of penalty. ....