2006 (12) TMI 52

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..... 6 - Final Order No. 2074/2006 - Dated:- 20-12-2006 - [Order per] - This appeal arises from the OIA No. 102/2006-C.E. dated 28-3-2006 passed by the Commissioner (Appeals), Mangalore confirming 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 .....

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..... (Tri.-Mumbai) on the same proposition. This Bench's order rendered in CCE v. Impress Ad-Aids Displays -2006 (3) S.T.R. 385 (T) = 2004 (173) E.L.T. 137 (Tri.-Bang.) has also been relied. 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. .....

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