2010 (6) TMI 248

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..... DER 1. The assessees resist the service tax demand of Rs. 50,399 and equal amount of penalty (demand has been confirmed on the ground that the total amount of Rs. 18,71,150 was paid by appellants towards freight charges) on the ground that the entire amount represented only advance payment made to truck drivers (Goods Transport Operators) and was to be reimbursed by their clients. 2. I have hear .....

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..... heir clients. 3. I, therefore, set aside the impugned order and remit the case for fresh decision to the adjudicating authority before whom the assessees shall produce their books of account to show that the amounts paid by them were reimbursed by their clients and have come into their account. Fresh orders shall be passed after extending reasonable opportunity to the assessees of being heard in .....

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