2009 (8) TMI 737

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....p; Shri B.L. Narsimhan, Advocate, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri B.L. Narsimhan submits that the appellant was a commission agent covered by the Notification No. 13/03 dated 20-6-03 to get exemption under the category of Business Auxiliary Service as notified by CBEC. Of course this notification had unde....

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....supports his stand from page 78 read with para 21 of the order-in-original. 2. Revenue's contention is that the appellant carried out various activities and all such activities are not commission agency services. Therefore, pure and simple commission agency service was not provided by the appellants. Accordingly, the appellant is disentitled to the benefit of Notification No. 13/2003-S.T.....