2006 (10) TMI 376

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.... [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 were ....