2008 (1) TMI 218

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....In terms of the impugned order the appellant is required to pre-deposit Service tax to the tune of Rs. 2,69,852/- and equal penalty under Section 78 of the Finance Act. Further penalty of Rs. 1000/- has been imposed under Section 77 of the Act. The period of dispute is from July, 2003 to February, 2005. 2. Learned Advocate stated that the appellants are actually contract selling agents of City ....

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....le (sic) 4 On a very careful consideration of the issue, we find that the prima facie the appellant does have a strong case In the Final order cited by the appellant in para 6, there is a detailed discussion on the leviability of the services to service tax It is very clear from the arguments mentioned that the appellants will be liable to service tax and the fact that landing (sic) services wa....