2007 (3) TMI 64

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....sal as per law, as the issue is covered by a large number of Tribunal rulings, including the ruling rendered by this Bench in the case of M/s. Bhagyanagar Services v. CCE - Final Order No. 1099 & 1100/2006 dated 22-6-2006 [2006 (4) S.T.R. 22 (Tribunal)]. The Tribunal has followed the earlier ruling rendered in E.V. Mathai & Co. v. CCE - 2006 (3) S.T.R. 116 (T) = 2003 (157) E.L.T. 101 (Tri.-Bang.).....

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....ward freight. The appellants had also contended that the demands were barred by time, as there was no suppression of facts and all the facts were known to the department. 2. We have heard both sides in the matter. On this very issue, the Tribunal has already held that Service Tax is not leviable on these elements. Furthermore, the appellants are not paying these charges on this element, their pri....