2008 (3) TMI 178

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....DR, for the Respondent. [Order] - The captioned appeals have been filed by M/s. Rajashree Cements, Gulbarga District. In Appeal No. S/72/05, the order impugned confirmed demand of service tax to the tune of Rs. 32,259/- due towards clearing and forwarding agents service availed by the appellants in July and August 1999. In Appeal No. S/76/05, the order impugned affirmed rejection of refund clai....

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....ischarge service tax for the period 16-7-1997 to 31-8-1999 (material period). 3. I have heard ld. JDR who reiterated the reasoning of the Commissioner (Appeals). The appellants are not represented nor is there any request for adjournment on record. Therefore I proceed to dispose of the appeals. 4. Section 117 of the Finance Act, 2000 validated action taken under Service Tax Rules, 1994 for t....