2008 (9) TMI 206

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....ant. Shri S.R. Prasad, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellant had rendered services valued at Rs. 1,22,50,000/- as commission agent in 2005-2006 and since they had not paid the service tax, the Department took up investigations and enquired with the Managing Director, who submitted that service was provided in 2005-06 and money has not been received ....

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....s and this was the only instance that they had provided commission, agent service. He also submits that financial position of the company is bad and no evidence has been put forth in support of this. 3. Having regard to the facts and circumstances of the case as discussed above, the appellants are directed to deposit an amount of Rs. 3 lakhs (rupees three lakhs) within eight weeks from today ou....