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2018 (7) TMI 1284 - AT - Service TaxValuation - inclusion of transportation cost in assessable value - Clearing & Forwarding Agent Services - whether the freight is includible under the services provided by the respondent or not? - Held that:- It is very strange that the Revenue has alleged some allegations and the assessee is in defence taken the ground and no opportunity was given to him to defend the case that the activity of Clearing & Forwarding Agent Service does not fall under the category of Clearing & Forwarding Agent Services as alleged by the Revenue in the show cause notice. It does not mean that the said challenge cannot be addressed by the Learned Commissioner (Appeals). In fact against the finding of the ld. Commissioner (A) that the activity undertaken by the respondent does not fall under the category of Clearing and Forwarding Agent Services, has not challenged. In that circumstances, Learned Commissioner (Appeals) did not fell in error that their activity does not fall under the category of Clearing & Forwarding Agent Services. Appeal dismissed - decided against Revenue.
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