2010 (7) TMI 194

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....ondent. [Order]. - This is an appeal filed by the appellant against the Order-in-Revision No. 07/ST/2009, dated 22-4-2009 whereby the Commissioner of Central Excise has denied the benefit of Notification No. 13/2003-S.T., dated 20-6-2003 and confirmed demand of service tax of Rs. 1,69,852/- along with interest. 2. Heard the learned SDR. None present for the appellant despite notice. The appe....

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....ated 20-6-2003. The adjudicating authority's order was reviewed and the learned Commissioner has confirmed the demand of Rs. 1,69,852/- after denying the benefit of the aforesaid notification. Aggrieved by the order of the Commissioner the appellant filed this appeal. 4. The contention of the appellant is that the Commissioner has erred in holding that the appellant is a service provider of ser....

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....d is taxable under the category of BAS as defined under Section 65(19) (ii)] of Finance Act, 1994. The grievance of the appellant is that they have not been granted the benefit of exemption provided by Notification No. 13/2003-S.T. which grants exemption to Business Auxiliary Service provided by commission agents from the service tax leviable thereon under sub-section (2) of Section 66 of the said....