2008 (6) TMI 8

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.... Amit Jain, Authorized Representative DR,  for the Respondent. [Order Per. S.S. Kang Vice President]- 1. Heard both sides. Appellant filed this appeal against the impugned order, whereby the demand of service tax has been confirmed in respect of consulting engineering service, real estate agent and clearing and forwarding (C&F) agent. 2. Contention of the appellant is that the demand in....

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....inition of C&F agent. 3. In respect of the demand confirmed on the service provided as a real estate agent, the contention is that the service is provided prior to the period when the service of real estate agent was not under the scope of service tax, however, the consideration amount were received after the introduction of the service under the service tax. Therefore, the demand in respect of....

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....engineering service by way of advise, consultancy and technical assistance, therefore, demand is rightly made. As per the terms of some of the agreements which were on the record shows that applicants provided the service of C&F agent and not the service of commission agent. 6. In respect of real estate agent, the contention of revenue is the plea is not taken before the lower authorities and a....