TMI Blog2011 (8) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of Commission Agent service on the ground that the appellant did not produce any agreement. Learned counsel submitted that during the relevant time no agreement was required. Since this is a legal argument, original adjudicating authority is required to see whether any agreement was required at all during the relevant time - Appeal is allowed by way of remand - E/964 and 965 of 2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies have recorded a finding that the services for which refund claim have been made were actually Business Support Services and the service providers registered themselves as providers of Business Support Services. In the show cause notice, it is noticed that the appellant had classified the THC and Bill of lading charges as coming under Section 65(105)(zn), which covers Port services. Learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons/ corrections. While the original adjudicating authority had rejected the claim on the ground that there is no bifurcation of the cost incurred towards the cost of empty containers, in the impugned order the claim has been rejected on the ground of tampering. The allegation of tampering was not there in the show cause notice and has subsequently come up since learned Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red at all during the relevant time. For this purpose the matter is required to be remanded. 5. In view of the above, impugned orders are set-aside and matters 6. remanded to the original adjudicating authority, who shall decide the issue afresh after giving reasonable opportunity to the appellant to present their case. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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