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2010 (4) TMI 558 - CESTAT NEW DELHIC & F Agent Services - suppression the value of service resulting in evasion of service tax - also operated without taking service tax registration - Penalties of different amounts on both the appellants were also imposed – Assessee engaged in the clearing and forwarding of the goods namely fly ash inasmuch as they off took the fly ash from various thermal power plants on behalf of M/s. E.I.L - They packed the fly ash in gunny bags after proper storage and undertook the delivery of the goods at various premises of M/s. E.I.L. The appellants claimed that they were transporters of the goods and they had not provided C&F Agent Services - C & F Agents were working only in customs connected area but not in other area was discarded – Held that: - remand the matter back to the learned Adjudicating Authority to re-examine the issue and after granting fair opportunity of hearing to the appellants pass a reasoned and speaking order. He shall record the nature of services provided by the appellants and terms and conditions of work order and law on the subject, pleading of both sides and reasons of his decision.
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