2018 (4) TMI 1395

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....hri K.P. Muralidharan, AC (AR), for the Respondent. ORDER The appellants are engaged in trading of Limestone and minerals and are registered with Service Tax department under the category of 'Business Auxiliary Service with effect from 2004. They received magnesium sulphate from M/s. Annai Chemicals, Mettur and Calcined Magnesite from M/s. Ramakrishna Mines, Salem and sold the same to customers ....

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....Agent. The appellants got registered under the category of BAS as and when the commission agent service became taxable with effect from 9-7-2004. The department has alleged that the very same activities would be Clearing and Forwarding Agent Services prior to 2004 and have raised the demand without proper appreciation of law. That appellant has been discharging Service Tax on the commission receiv....