2006 (12) TMI 52

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....onfirming the OIO No. 45/2005 dated 28-11-2005 passed by the Assistant Commissioner of Central Excise, Dharwad Division. The appellants had paid Service Tax in respect of C & F Agents' before the issue of Show Cause Notice. Hence, they contend that the penalty under Sections 76 & 78 cannot be imposed. They also contend that the Revenue, by the Show Cause Notice, has proposed to add the godown rent....

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....d. The appellants also submit that the issue pertaining to non-inclusion of rental charges and clerk salary has already been decided by several rulings of the Tribunal and pray for setting aside the impugned order. 2. The learned DR reiterates the departmental view. On a specific query from the Bench as to whether the citations relied does not apply to the facts of the case the learned JDR fairly....