2011 (5) TMI 72

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..... Ravindran:   This appeal is directed against the Order-in-Appeal No.439/CE/CHD/07 dated 08.10.2007 and is filed by the Revenue against the impugned order for setting aside the demand of service tax on the cutting and bending charges being not included in the value of the taxable services rendered by the respondent.   2. Heard both sides and perused the records.   3. There is no .....

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..... o the service provided by the consignment agent. Therefore, charges in respect of cutting, bending and straightening of the material are not to be included for the purpose of fixing liability for consignment agent. The impugned order is modified to this extent only, otherwise the impugned order is upheld. The appeal is disposed of as indicated above. 6. It is very clear that the said judgement wi .....

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