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2006 (11) TMI 193 - CESTAT, BANGALORE
Services of C & F Agency - revenue has proceeded to demand Service Tax on freight, loading and unloading and other expenses incurred by the appellants - issue is covered in assessees’ favour in Bhagyanagar Services v. CCE and in E.V. Mathai & Co. v. CCE - elements required for adding to the service tax is restricted to the amounts received by them for carrying on the services of C & F only - other elements like loading, unloading charges are not required to be added to the Service Tax