2007 (4) TMI 139

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..... 4-2007 - [Order per] - This appeal arises from the Order-in-Appeal No. 110/2006- C.E. dated 28-3-2006 by which certain elements, such as godown rent, establishment expenses, incentives, STD calls, etc. have been directed to add in the value of the taxable service rendered by the appellants as 'clearing and forwarding agents'. This is challenged by the appellants. During the hearing of the stay .....

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..... earing. The appellant is not present. 2. Heard the learned DR who defended the order. However this Bench is aware that a similar matter has been allowed by the Chennai Bench and it was clearly held in the light of the Trade Notice and the Board's Circular referred to above that these elements are not to be added in the value of the taxable service. The impugned order is not correct in law. The .....

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