TMI Blog2011 (1) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... e by evidence before the lower authorities - Appeals are allowed - 159 of 2007, 160 of 2007, 264 of 2008, 265 of 2008, 117 of 2006 - 58 TO 62/2011 - Dated:- 31-1-2011 - M V Ravindran, B S V Murthy, JJ. For Assessee : Shri K Krishna Iyer, Adv. For Revenue : Shri D P Nagendra Kumar, Jt.CDR Per: M V Ravindran: All these appeals are disposed of by this common order as the issue involved in these cases is similar. 2. The relevant facts that arise for consideration are that the appellants herein are Clearing Forwarding (C F) Agents. They took service tax registration and discharged service tax liability on the service charges received from their client for remuneration/commission paid to the C F agent. On the investigat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mangalore [2007 (5) STR 397 (Tri.-Bang.)] are very clear on the matter. It is the submission that the entire case made by the Revenue seems to be on the wrong understanding of the facts and hence, the impugned order should be set aside. 4. The learned Jt. CDR, on the other hand, submits that as per Section 67 (3) of the Finance Act, 1994, which talks about valuation of taxable service, would indicate that the gross amounts charged for taxable service, shall include amounts charged towards taxable service before or after the provisions of such services. It is the submission that the amounts which have been charged by the appellants are for carrying out the entire activity at the stage of forwarding of the goods. It is the submission that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce that the amounts which were not included in the gross amounts for discharge of service tax were reimbursed amount, we are of the view that a chance should be given to the assessee to substantiate the same by evidence before the lower authorities. In view of this without expressing any opinion on merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter to the adjudicating authority to reconsider the issue afresh and arrive at a conclusion. Needless to say that the adjudicating authority will follow the principles of natural justice before coming to a conclusion. The appeals are allowed by way of remand to the adjudicating authority. (Pronounced in the open court on 31.1.2011) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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