2006 (10) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant Anil Kumar, JDR for the Respondent ORDER Per : Dr S.L. Peeran : For the purpose of hearing the appeal, the appellants are required to pre-deposit Service Tax of Rs. 2,12,906/-. The appellants are carrying on the activity of Clearing and Forwarding Agents. They were discharging the Service Tax. However, Revenue proceeded against them for inclusion of loading expenses, cost service c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de Notice No.59/99 dated 4.10.1999 and DGST clarification issued in October 2003 and further relies on the Board's letter MF (DR) F.No. 341/11/98-TRU dated 23.08.1999 (reported in 1999 (34) RLT M39). He also refers to Rule 6 (8) of Service Tax Rules, 1994 which interpretation would clearly show that these elements are not required to be added in the Service Tax. 3. The learned JDR defended ....