2018 (5) TMI 1465

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..... esentative Per : Shri Devender Singh, This is an appeal filed against OIA-CCE-SRT-I/SSP-349/2012-13 dt 13/02/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -SURAT-I 2. The brief facts of the case are that the appellants were registered as recipient of services under the category of service "Transport of Goods by Road". They were providing Refrigeration/co .....

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..... The matter was adjudicated resulting in confirmation of all the demands alongwith interest and imposition of the penalties under Sec. 77 and Sec 78 ibid. The appellant went in appeal against the said adjudication order. Appeal filed by the appellant was rejected. Aggrieved from the same, the appellant has filed this appeal. 3 . The Ld Advocate for the appellant submits that the order of the Commi .....

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..... e taxable service under the category of "Support Service of Business and Commerce" From the order of Commissioner (Appeals), we find that after incorporating the show cause notice and the adjudication order and the submissions made by the appellants in their appeals before the Commissioner (Appeals), the Commissioner (Appeals) has passed a cryptic, non-speaking order without giving any analysis of .....

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