2007 (10) TMI 140

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....per: S.L. Peeran, Member (J) (Oral)]. - These three appeals raise a common question of law and facts and hence they are taken up together for disposal as per law. The Commissioner (Appeals) has dismissed the assessees' prayer for non-inclusion of handling charges and secondary freight in the taxable value. Their contention was that these charges are not subjected to Service Tax. However, their pra....

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.... v. C.C.E.&C., Calicut - 2007 (5) S.T.R 383 (Tri.-Bang.) (v) Popular Cement Traders v. CCE, Cochin - 2007 (5) S.T.R 384 (Tri. Bang.) (vi) T.N. Co-op Milk Producer's Federation Ltd. v. CCE, Chennai - 2007 (5)S.T.R. 227 (Tri.-Chennai) (vii) Sri Sastha Agencies Pvt. Ltd. v. AC,CE&C, Palnkkad - 2007 (6) S.T.R 185(Tri.-Bang.) 3. The learned JDR submits that the assessees are not entitled to....

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....ng such an agent. He submits that therefore, the impugned orders are correct and the judgments are rightly distinguished by the Commissioner. He prays for dismissal of all the three appeals 4. The learned Chartered Accountant submits that the value of taxable services is defined under Rule 6(8) of the Service Tax Rules. It defines that Value of taxable service in relation to the services provid....

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....es is not correct and required to be deducted. They have paid Service tax correctly on the commissions received. 5. We have carefully considered the submissions and find that the issue has been decided in the cases of Shri Sastha Agencies Pvt. Ltd.; E. V. Mathai & Co., Bhcigyanagar Services and other judgments cited supra. The Service tax has to be charged only on the gross commission received ....