P.G. Chacko, Judicial Member - After examining the records and hearing both sides, we note that the Commissioner has demanded service tax of over Rs. 93 lakhs along with education cess of over Rs. 1.4 lakhs from the appellants for the period 1-7-2005 to 30-9-2006 and has also imposed on them penalties. Service Tax of Rs. 16,22,329/-, education cess of Rs. 32,541/- and interest of Rs. 15,915/- were paid during the course of investigations, a fact noted in the Commissioner’s order. The impugned demand is under the category of ‘Business Auxiliary Services’. More precisely, it is on an amount earned by the assessee during the above period towards what has been found by the Commissioner to be ‘commission’ for the sale of space for cargo in aircrafts belonging to various airlines in terms of agreements entered into with them. It is submitted by the learned Consultant that the amounts paid by the appellants during the investigative stage are for the normal period of one year with reference to the date of the relevant show-cause notice. We note that these payments were not made under protest. In the circumstances, for the present purpose, the appellants cannot claim prima facie case a