2006 (12) TMI 51

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....is a clearing and forwarding agent to M/s. Visak Industries The appellants contention is that they are eligible for abatement of godown rent and staff salary from the gross value of services on the ground that these expenses are being reimbursed on actual basis by the principal and are not liable to be included in their gross receipts for calculating service tax liability -The learned representati....

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....that in similar cases this Bench has set aside the inclusion of godown rent, staff salary from the gross value of taxable services. 2. Learned DR submits that the Commissioner (Appeals) in the case of Business Aids Marketing Division, 2006 (2) S.T.R. 81 (Commr. Appl) has upheld the inclusion of these elements in the service tax. 3. On a careful consideration, I agree with learned representative ....