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2018 (9) TMI 750 - AT - Service TaxClassification of service - classifiable under Cargo Handling Service or under Site formation and clearance service? - Held that:- The Ld. Commissioner (Appeals) has not recorded any reason as to why the services rendered by the appellant be classified under the Site formation services as alleged by Revenue and not cargo handling service, as claimed by the appellant - the order is devoid of reasoning and non-speaking one. Matter remanded to the Ld. Commissioner (Appeals) to record reasons on the classification of the services as claimed by the appellant vis-a-vis alleged by the Revenue after affording an opportunity to the appellant - appeal allowed by way of remand.
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