TMI Blog2012 (5) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... 'dispatch money' is nothing but an incentive received for speedy discharge of goods. It is the submission that they had produced various evidence before the Commissioner (Appeals) in support of the claim which have not been considered - appellant's claim that he had produced the evidence seems to be correct. It is also seen that the Commissioner (Appeals) had not considered the said evidence and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records that the Revenue is of the view that the amounts received by the appellant need to be included in the service tax liability under the head of Customs House Agent (CHA). 4. After hearing both sides, we find that the appellant had claimed that the amount which is sought added in gross value in storage and warehousing services, is pertaining to rent received for leasing out of godown to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny findings in terms of the decision of this Bench in the case of The People Choice Vs. Commissioner of Service Tax, Bangalore [2011 (21) S.T.R. 385 (Tri.-Bang.) while arriving at the conclusion. 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 back to the Commissioner (Appeals) for reconside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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