2007 (6) TMI 39

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....nce, they are taken up together for disposal as per law. 2. The appellants were covered under the Service tax under the category of "Clearing and Forwarding Agents". They had collected commission on behalf of their principal for the period 1-4-1999 to 30-11-2003 [Appellant (i)] and for the period October 2000 to March 2003 [Appellant (ii)]. Revenue has proceeded to add the said commission in the ....

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....mits that stay of recovery has been granted in this matter based on the citations referred to by him. He submits that in the case of J.C. Pharma, they were spending certain amounts towards loading/unloading, coolie cartage handling/portage lorry freight, etc., for which they get the reimbursements. He submits that these elements are not liable to be added in the assessable value as held by this be....