2012 (4) TMI 275

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..... we have taken assistance of Revenue to understand the case. Learned representative for Revenue says that the issue before the Adjudicating Authority was whether the appellant was carrying out clearing and forwarding activities and such activity taxable. So also the issue was whether reimbursement of expenses shall be forming part of assessable value. 2. Shri K.P. Singh, learned Representative for .....

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..... late Authority in para 11 examined the issue of taxability. He examined the statement recorded by Revenue in the course of investigation. The activity as enumerated in the said para was held to be the taxable service. He analysed the definition of clearing and forwarding agent in para 12 of the order and held that expenses made directly or indirectly and connected with the clearing and forwarding .....

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..... ly. 6. In view of the above, confirming the tax demand, we make a limited remand to first Appellate Authority to grant fresh hearing on penalty aspect as that was imposed by adjudication order. 7. In the result, so far as tax and interest demand is concerned, that is confirmed and appeal is dismissed to this extent. Only rest of appeal on penalty is remanded. The appellant shall get fair opportu .....

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