2003 (5) TMI 1

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....hri M.G. Varadarajan, Advocate, For the Respondent : Shri L. Narasimha Murthy, JDR, Order (Oral)]. G.A. Brahma Deva, Member (J) 1. These are two appeals filed by the appellants with reference to demand of Service tax under the provisions of Finance Act, 1994. 2. Shri Varadarajan learned Counsel appearing for the appellants submitted that these two appeals are interlinked, whereas in....

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....nt properly as can be seen from his Order Nos. 24 and 25/03/ST, dated 31-3-2003. He drew my attention to Para 5 of the said order which is as under : "5. The impugned orders, appeals and submissions made at the time of personal hearing have all been carefully considered by me. The appellant functions as the C&F agent for M/s. Tata Tea Ltd., and M/s. Consolidated Coffee Ltd., under a contr....

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....rom 1-1-2001 and valid till 31-3-2003. The value of taxable service rendered by a C&F agent is the gross amount charged by such agent from the client for the service of clearing and forwarding operations in any manner. The Service Tax will be computed on the gross amount of remuneration or commission paid to the C&F agent by the principal engaging such an agent. Further this commission/remuneratio....