TMI Blog2018 (1) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... fication being in question including the taxability of the impugned service and appellant was not granted full opportunity of hearing on its pleadings both on taxability and classification, the adjudicating authority is expected to re-adjudicate the matter following due course of justice - appeal allowed by way of remand. - ST/85787/13, ST/85794/13, ST/CO/91058/13 - A/91484-91485/2017 - Dated:- 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification under the category of Cargo Handling services (para 6 of the reply) and short fall charges pertaining to cargo handling (para 8 of the reply to show-cause notice) as well as Auction Gr-1 charges not taxable under the category of storage and warehousing services (para 8 of the reply to show-cause notice), learned adjudicating authority did not consider its submissions and came to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l produce or any service provided by a cold storage; 6. The very classification being in question including the taxability of the impugned service and appellant was not granted full opportunity of hearing on its pleadings both on taxability and classification, the adjudicating authority is expected to re-adjudicate the matter following due course of justice. 7. Further submission of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority should not have extended the cum tax benefit. Revenue is correct in its proposition when the invoices did not contain that consideration received was cum-tax value. 10. In view of the decision as above, appeal No.ST/85787 85794/13 are remanded to the adjudicating authority for hearing analogous and following due process of justice as well as recording and pleading of evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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