TMI Blog2019 (2) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) had not at all been considered while passing the order - matter remanded to the learned Commissioner (Appeals) to consider all aspects of the case - appeal allowed by way of remand. - APPEAL No. ST/86098/2015 - A/85091/2019 - Dated:- 11-1-2019 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Vinay Jain, Advocate, for appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax amounting to ₹ 28,35,425/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the learned Commissioner (Appeals) who, in turn, rejected the same. Hence the present appeal. 3. Learned Advocate, at the outset, has submitted that even though they have raised various issues i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) has not considered any of the grounds raised by them nor examined the principle of law cited by them. The learned Commissioner (Appeals) has erroneously rejected the appeal observing that the appellant had failed to produce documentary evidence to substantiate the nomenclature of the services claimed by them. He submits that the order is cryptic without reasons and liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low is whether the services rendered by the appellant would qualify as clearing and forwarding agent service. It is the contention of the appellant that by arranging the freight services, they earn profits on freight and do not render the clearing and forwarding agent service. In support, they referred to the principles laid down in the judgment of the Hon ble Punjab Haryana High Court in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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