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2014 (7) TMI 980 - AT - Service TaxCargo Handling Service - Service in respect of amounts collected for Barge operations collection of Ocean Freight Air Freight Transportation charges etc. - Non consideration of submissions of assessee - Held that - Commissioner has left the analytical work to analyse the case of the department the ground taken in the show-cause notice reply submitted by the assessee and basis for the conclusion to the Tribunal - request made by the learned counsel that the matter be remanded at this stage for fresh decision with a direction to record all the submissions consider them vis-a-vis facts as emerging from the records apply precedent decisions if any cited by the assessee or available to the Commissioner etc. and pass a well reasoned order whereby it would be possible for the appellate authority to consider whether the basis for reaching a conclusion adopted by the original authority is sound and whether the demand can be confirmed or not - Matter remanded back - Decided in favour of assessee.
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