TMI Blog2009 (9) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed that the appellant is having separate contracts, one for C&F and one for transport charges. The adjudicating authority had dropped proceedings as regards the Service Tax liability on the transportation charges while the Commissioner as Revisionary Authority under section 84 has reviewed the said order and confirmed the demand on the appellant. Held that- Without expressing any opinion on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides for sometime, since the issue involved being in narrow compass, we decide to dispose the appeal itself at this stage. Hence, we waive the condition of pre-deposit of the amounts involved and take up the appeal for disposal. 3. Issue involved in this case is regarding inclusion of the transport charges in the gross value for the liability to Service Tax under the head of C F agent. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner but there is no finding by the Commissioner as regards the evidences submitted by the appellant before him. 6. On consideration of the issue and perusal of records, we find that the ld. Commissioner has not given any findings on the evidences submitted by the appellant before him as regards the separate bills raised for transportation charges in pursuance to the contract entered for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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