TMI Blog2017 (1) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... emand. - Appeal No. ST/53226/2015-Cu (DB) - Final Order No. 60012/2018 - Dated:- 3-1-2017 - Mr. Ashok Jindal, Member ( Judicial ) And Mr.Devender Singh, Member ( Technical ) For the Appellant : Shri G. M. Sharma, AR For the Respondent : Shri Jagmohan Bansal, Advocate ORDER Per : Ashok Jindal The Revenue is in appeal against the impugned order wherein the Commissioner has dropped the show cause notice issued to the respondent. 2. The brief facts of the case are that the respondent is registered under the category of clearing and forwarding agent service and paying service tax thereon. On information that the respondent is paying service tax on less amount and receiving higher amount from the service recipients, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice was adjudicated, the proceedings against the respondent were dropped. Against the said order, the Revenue is before us. 3. Ld.AR submits that as the services provided by the respondent are the clearing and forwarding services and any amount received towards providing of services is includable in the assessable value. The Commissioner has fell in error by dropping the show cause notice against the respondent without specifying whether the respondent were providing service of clearing and forwarding agent service. Moreover, the amount received by the respondent is includable in the assessable value. Further, the Commissioner has gone beyond the show cause notice holding that the respondent was not providing CHA services, but were in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority. For that purpose, the matter may be remanded back to the adjudicating authority. 5. Heard both sides. 6. We have gone through the impugned order. In the impugned order, the ld. Commissioner has recorded the finding that they do not qualify for CHA service but has not given any finding on classification of their service. Whether the issue can be classified under the category of Clearing and Forwarding Agent Service or not, therefore, the matter needs consideration whether the activity undertaken by the respondent fall under the category of clearing and forwarding agent service or not. Further, we observe that in the show cause notice as well as in the appeal papers filed by the Revenue it has been alleged that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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