2008 (4) TMI 65 - AT - Service Tax

Appellants states that services rendered in this case are not in the nature of clearing and forwarding agent s services - we find that the nature of services is not readily ascertainable from the records of the case and since the authorities below did not apply decision of the Larger Bench in the case of Larsen & Toubro Ltd. while deciding the matter, we set aside the impugned order and remand the appeal to the original authority

Summary

The Appellate Tribunal CESTAT, Kolkata remanded the case back to the original authority for fresh decision based on a cited Larger Bench decision as the nature of services was not clear from the records. The appeal was allowed by way of remand.