2005 (10) TMI 581

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...., for the Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. ORDER [Order per : P.G. Chacko, Member (J)]. - In Appeal Nos. S/54/2005 and S/55/2005, the respective appellants are challenging demands of Rs. 32,057/- and Rs. 2,39,547/- towards Service tax for the periods 1-5-2003 to 31-3-2004 and 1-9-1999 to 31-3-2004 respectively. In Appeal No. S/56/2005, a demand of Service tax of Rs.....

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....eriod by identifying buyers for their principal, collecting purchase orders, completing the sale transactions including collection of payments and transmission thereof to the principal. The service of a Commission Agent is expressly covered by "Business Auxiliary Services" which was introduced into the statute book only on 1-7-2003. The period of dispute in the appeal of M/s. LNGS Pvt. Ltd. is pri....