2006 (11) TMI 193

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....CIAL and T.K. JAYARAMAN, TECHNICAL, MEMBER M. Saravanan, B. Mohan, Ms. Aparna Hirandagi and Ms. Padmavati for the Appellant. R.K. Singla and Anil Kumar for the Respondent. ORDER Dr. S.L. Peeran, Judicial Member.- The appellants are required to pre-deposit Service Tax of Rs. 52,043; Rs. 25,818; Rs. 86,991 and Rs. 1,47,560 respectively. They were carrying on the services of C & F Agency.....

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....ervices of C & F agency. 4. The learned Consultant/CA/Counsels also rely on this Bench's ruling, rendered in E.V. Mathai & Co. v. CCE [2007] 7 STT 189. 5. The learned JCDR and JDR reiterate the departmental view. 6. On a careful consideration, we notice that the issue is covered in assessees' favour by the above cited judgments. The elements required for adding to the service tax is restr....