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2013 (10) TMI 858 - AT - Service TaxValuation - inclusion of reimbursement of freight - steamer agent - booking of space in the ships belonging to other companies - Extended Period of Limitation – Application to Produce Additional Evidence - Revenue was of the view that the appellant should have paid service tax on the ocean freight element collected from the customers – Held that:- Following Gudwin Logistics vs. CCE [2009 (11) TMI 157 - CESTAT, AHMEDABAD] - There was absolutely no indication as to what was the ratio of the decisions cited and why they were not relevant and whether there were any contrary decisions considered by him for this purpose - Similarly there were no findings as to why extended period can be invoked in this case and why penalties should be imposed - To consider an appeal against an order, there should be some reasoning in the order which can be considered whether it was appropriate or not. The decision in the case of Sri Bhagavathy Traders [2011 (8) TMI 430 - CESTAT, BANGALORE] is not relevant since the ocean freight is nothing but reimbursement of actual expenditure and when the Steamer Agent collecting the freight on behalf of the shipping company and charging his commission separately it is nothing but a reimbursement of the cost. It was also submitted that in majority of the cases the appellant is not even a Steamer Agent but books shipping space for other customers and in such cases he is only doing this for the customers and charging for his services. In the, absence of any reasoning in the order, it becomes difficult to consider the same in appeal - In these circumstances, we find that the matter was required to be remanded to the original adjudicating authority.
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