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2009 (9) TMI 371 - CESTAT, BANGALOREClearing and forwarding agent’s services- Issue involved in this case is regarding inclusion of the transport charges in the gross value for the liability to Service Tax under the head of C&F agent. It is undisputed that the appellant is having separate contracts, one for C&F and one for transport charges. The adjudicating authority had dropped proceedings as regards the Service Tax liability on the transportation charges while the Commissioner as Revisionary Authority under section 84 has reviewed the said order and confirmed the demand on the appellant. Held that- Without expressing any opinion on merits, we set aside the impugned order and remand the matter to the ld. Commissioner, as a Revisionary Authority, to re-consider the issue afresh, after following the principles of natural justice. Appeal is allowed by way of remand to the ld. Commissioner as Revisionary Authority.
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