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2023 (9) TMI 920 - CESTAT HYDERABADLevy of Service Tax - Clearing & Forwarding Agent services - Loading Charges - Unloading Charges - Service Commission - HELD THAT:- The Appellant claims that their agreement with My Home Industries Ltd., specifies that they would be reimbursing the loading and unloading charges. He further submits that the invoices raised by them towards loading and unloading charges are purely on account of reimbursement. In the interest of justice, the Appellant should be given an opportunity to produce all the relevant documents before the Adjudicating Authority to canvass these submissions. Appeal allowed by way of remand.
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