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Nandini Warehousing Corporation Versus CCE

[2007 (5) S.T.R. 226 (Tri. - Bang.)] - Appeal No. ST/134/2006 - Stay Order No. S/1123/2006 - Dated:- 12-10-2006 - S.L. Peeran, Member (Judicial) And T.K. Jayaraman, Member (Technical). Durgesh Nadkarni, Adv. for the Appellant Anil Kumar, JDR for the Respondent ORDER Per : Dr S.L. Peeran : For the purpose of hearing the appeal, the appellants are required to pre-deposit Service Tax of ₹ 2,12,906/-. The appellants are carrying on the activity of Clearing and Forwarding Agents. They were disc .....

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submit that the orders do not give any reasons as to why they are required to be added. He relies on the Stay granted by the Chennai bench in a similar case in Sangamitra Services Agency vs. CCE, Chennai-IV - 2006 (1) STR 278 (Tri.-Chennai) wherein the Chennai Bench, prima facie, has held that these elements are not required to be added in the value of the tax to be charged for payment. He also refers to Trade Notice No.59/99 dated 4.10.1999 and DGST clarification issued in October 2003 and furt .....

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