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2012 (4) TMI 275 - AT - Service TaxWhether the appellant was carrying out clearing and forwarding activities and such activity taxable - also the issue was whether reimbursement of expenses shall be forming part of assessable value - None present for the appellant - Held that:- examined the extent of test done by first Appellate order appears to have carefully examined the issue of taxability of the activity of clearing and forwarding - confirming the tax demand, we make a limited remand to first Appellate Authority to grant fresh hearing on penalty aspect as that was imposed by adjudication order.
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