2006 (10) TMI 376

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....ambi Reddy, JDR, for the Respondent. [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....