2008 (7) TMI 149

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.... Shri N.J. Kumaresh, SDR, for the Respondent. [Order] - The instant appeal is directed against an Order-in-Revision passed by the Commissioner of Central Excise, Coimbatore. In the impugned order, the Commissioner demanded service tax of Rs. 89,806/-, interest due thereon and imposed equal amount of penalty as the tax demanded. The dispute relates to the period 16-11-97 to 2-6-98. Disposing ....

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....aring and Forwarding Agents Service" were required to file returns under Section 71A of the Act. Such persons were not covered under the net of Section 73. The Commissioner observed that the above judgment had not reached finality in view of the fact that the apex court admitted civil appeal No. 1618 of 2005 filed by the Commissioner of Central Excise, Vadodara hi the case of Gujarat Carbon & Indu....