2007 (12) TMI 156

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..... ises from Order-in-Appeal No. 80/2006-S.T., dated 29-3-2006 and the appeal No. 196/2006 arises from Order-in-Appeal No. 66/2006-ST., dated 23-3-2006. Both the appeals arise from common question of law and hence they are taken up together for the disposal. The appellants are engaged in rendering services as consignment sales agents to different manufacturers of steel products. Besides the commissio .....

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..... hese elements are not added in the value of the taxable service. The Tribunal has followed the ratio of the judgment of Chennai Bench rendered in the case of Sangamitra Services Agency v. CCE, Chennai [2006 (1) S.T.R. 278 (Tri.-Chennai)]. The Chennai Bench has referred to the Trade Notice No. 59/99 dated 4-10-1999 and DGST clarification issued in October 2003. Further reliance was made on the Boar .....

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