2006 (10) TMI 376

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : S.L. Peeran, Member, (J)]. The Revenue has confirmed service tax amount of Rs. 1,67,889/- on the appellants. They were covered under the category of C F Agent . The Revenue has proceeded to add service tax on the element of amounts paid by their principal towards rental, telephone charges, handling charges, electricity charges, salary of employees, etc. holding that they wer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ephone charges, salary of the employees, transportation charges etc. In a similar case, the waiver of pre-deposit has been granted by this Bench in the case of M/s. Alathur Agencies, in Appeal No. ST/196/2006. Therefore the stay application is allowed by granting waiver of pre-deposit of the amount and staying its recovery till the disposal of the appeal. The appeal to come up for final hearing al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X