2006 (11) TMI 193

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..... our in Bhagyanagar Services v. CCE and in E.V. Mathai & Co. v. CCE - elements required for adding to the service tax is restricted to the amounts received by them for carrying on the services of C & F only - other elements like loading, unloading charges are not required to be added to the Service Tax - ST/161, 181,182 and 210 of 2006 - 1850 to 1853/2006 - Dated:- 6-11-2006 - DR. S.L. PEERAN, J .....

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..... Mumbai. 2. The revenue has proceeded to demand Service Tax on freight, loading and unloading and other expenses incurred by the appellants. 3. The learned Consultant/CA/Counsels submit that the issue is covered by the judgment of this Bench rendered in Bhagyanagar Services v. CCE [Final Order Nos. 1099 1100/2006 dated 22-6-2006] by which these elements have been held to be not addab .....

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