TMI Blog2018 (2) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... hem nor forwarding those to the clients but they are only supervising the loading of the goods at the stockyards of SAIL, RINL and Tisco for which they paid handling charges which does not fall under the category of Clearing & Forward Agent service. Appeal allowed - decided in favor of appellant. - ST/87628/13 - A/85131/2018 - Dated:- 30-1-2018 - Shri S.S. Garg, Judicial Member And Shri C.J. Mathew Technical Member None - for Appellant Shri Vivek Dwivedi, Asst. Commr (AR) - for Respondent ORDER Per: S.S. Garg The present appeal is directed against the impugned order dated 10.05.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Commissioner (Appeals). 3. Aggrieved by the order-in-original, the appellant filed an appeal before the Commissioner (Appeals) who rejected the appeal hence the present appeal. 4. None appeared on behalf of the appellant as the Counsel for the appellant has informed the Tribunal that he has withdrawn his vakalatnama but the appellant has filed written submissions and requested that the case may be disposed on the basis of written submission. 5. Heard the learned A.R. for the Revenue and have also perused the written submission filed by the appellant. 6. In the grounds of appeal, the appellant has submitted that the impugned order is not sustainable in law as the same has been passed without considering certain principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the direction of the remand order of the Commissioner (Appeals). We also find that the original authority has reconfirmed the demand and the penalties without applying its mind as per the direction of the remand order. 8.1 Further, we also find that both the lower authorities have not gone into the question of demand of service tax under the category of Clearing and Forwarding agent service. Further, we find that the service rendered by the appellant does not fall under the category of Clearing Forwarding Agent service because they were not receiving the goods nor storing them nor forwarding those to the clients but they are only supervising the loading of the goods at the stockyards of SAIL, RINL and Tisco for which they paid han ..... X X X X Extracts X X X X X X X X Extracts X X X X
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