2016 (9) TMI 1179

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..... assertion that the cost of freight which is charged from the clients by the petitioner and paid out to the transporters should be excluded in assessing the service tax. Therefore, to calculate the amount actually payable by the petitioner on account of service tax, the order impugned dated March 19, 2015 passed by the Commissioner of Service Tax (II) is set aside and the Commissioner is requested .....

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..... Raichandani and Ms. Swapna Das, Advocates, for the Appellant. Shri R. Bharadwaj, Advocate, for the Respondent. ORDER The Court : The petitioner questions the propriety of an order-in-original of March 19, 2015 upon the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench rejecting an appeal therefrom on the failure of the petitioner to pay the statutory pre-deposit .....

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..... #8377; 2 crores under Section 35F of the said Act of 1944. 4. Prima facie, there appears to be some substance in the petitioner s assertion that the cost of freight which is charged from the clients by the petitioner and paid out to the transporters should be excluded in assessing the service tax. Such aspect of the matter was not considered by the concerned officer while assessing the service .....

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