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2018 (1) TMI 212 - AT - Service TaxClassification of services - Storage and warehousing services - Whether Facilitation & Administration charges, Auction Gr-1 charges and Shortfall charges would be taxable under the head Storage and warehousing services or otherwise? - Held that: - 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 - appeal allowed by way of remand.
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