TMI Blog2020 (2) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... this purpose, the matter could be remanded to the Original Authority for examination of the documents. Matter remanded to the Original Authority for Denovo Adjudication for examining the Revenue contracts and invoices - appeal allowed by way of remand. - S. Tax Appeal No. 83 of 2009 - FO/75225/2020 - Dated:- 3-2-2020 - HON BLE MR. S. S. GARG, MEMBER (JUDICIAL) AND HON BLE MR. P. V. SUBBA R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18/- and have already paid this amount before the impugned Order was passed. He submits that therefore, the only disputed amount is ₹ 10,79,223/- as follows. SI No. Name of the Services Amount of Services 1. Storage and Warehousing of Agricultural Produce ₹ 4,14,498 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and the present appeal pertains to the period prior to this stage. As far as the demand of Handling of Agricultural Produce is concerned, he would submit that the demand is under Cargo Handling Service which also should not apply to Agricultural produce in view of Notification No.10/2002 dt. 01/08/2002. 4. Ld. Departmental Representative agrees that Storage and Warehousing of agricultural p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the storage of the goods. Effectively, he would submit that the goods have been given to the custody of the appellant by M/s. Mother Diary. Such an agreement is different from an agreement where space is rented out and the tenant stores goods in them. It is the nature of warehousing service and the demand was under this head. Similarly, in the case of demand on service of Handling of agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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