AMBA POLYTUBES PVT. LIMITED Vs. CCE

JUDGEMENT

(1.) HEARD both sides and perused record.

(2.) THE appellant is a Commission Agent. The tax demand is in relation to booking of certain orders. The contention of the appellant was that there was no Service Tax during the period when the service was rendered and the tax being prospective, no demand could arise. It is not in dispute that the commission was received after the levy was imposed.

(3.) THE observations in impugned order about the period of service may be noted: