2018 (9) TMI 750

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..... Cornmr. (A.R) for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. NGP/EXCUS/000/APP/255-256/14-15 dt. 13.1.2015 passed by the Commissioner (Appeals) Customs & Central Excise, Nagpur. 2. Briefly stated facts of the case are that the appellant had claimed that they are engaged in providing taxable services under the category of Cargo Handling Service. H .....

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..... mpugned order had concluded that since the rate of service tax is common for computing both the taxable entries i.e. Site formation service, Excavation and Earthmoving services and Cargo handling service, accordingly, the service tax has been rightly demanded and confirmed against the appellant. He submits that no discussion on the issue about applicability of service tax on the services rendered .....

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..... he appellant is that the services rendered by them fall under the category of cargo handling service. We find that the Ld. Commissioner (Appeals) has not recorded any reason as to why the services rendered by the appellant be classified under the Site formation services as alleged by Revenue and not cargo handling service, as claimed by the appellant. In a nutshell, the order is devoid of reasonin .....

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