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TMI Blog2019 (2) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... inde, Assistant Commissioner (AR), for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against order-in-appeal No. PD/795/STII/2014 dated 24.9.2014 passed by the Commissioner of Central Excise and Service Tax, Mumbai-IV. 2. Briefly stated the facts of the case are that the appellant is engaged in providing services relating to freight forwarding and consolidating, which involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the services provided by them are not in the nature of clearing and forwarding agent service, but the service provided by them was by arranging space in airlines and in ships for which they earn profit as an intermediary, hence cannot be taxed under the category of clearing and forwarding service. Therefore, confirmation of demand against them is incorrect and unsustainable in law. It is his g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgments of the Hon'ble Supreme Court in the case of Asstt. Commr., Commercial Tax Department, Works Contract & Leasing, Kota vs. Shukla & Brothers - 2016 (46) STR 3 (SC) and Joint Commr. of Income Tax, Surat vs. Saheli Leasing & Industries Ltd. - 2010 (253) ELT 705 (SC). 4. Per contra, learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). He has fairly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng through the impugned order, we find that the same is cryptic and devoid of reasons inasmuch as the issue raised before the learned Commissioner (Appeals) had not at all been considered while passing the order. In these circumstances, we do not have any other option but to set aside the impugned order and remand the matter to the learned Commissioner (Appeals) to consider all aspects of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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