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2000 (5) TMI 1094 - CESTAT KOLKATAValuation - brokerage collected was shown to be inclusive of service tax - HELD THAT:- It was held in the case of KR CHOKSEY AND COMPANY VERSUS COMMISSIONER OF C. EX., MUMBAI-I [1996 (10) TMI 1 - CEGAT (MUMBAI)] where the brokerage collected was shown to be inclusive of service tax and where the fact was indicated in all the relevant documents, there was no justification for calculating the service tax on the brokerage so inclusive of service tax. The decision given by any Bench of the Tribunal is of precedent value and is binding on all the parties - appeal of Revenue dismissed.
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