2010 (4) TMI 558

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... learing and forwarding of the goods namely fly ash inasmuch as they off took the fly ash from various thermal power plants on behalf of M/s. E.I.L - They packed the fly ash in gunny bags after proper storage and undertook the delivery of the goods at various premises of M/s. E.I.L. The appellants claimed that they were transporters of the goods and they had not provided C&F Agent Services - C & F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thority upheld the order-in-original dated 21-7-2006. It was held that the appellants provided C F Agent Services failing to pay service tax suppressing the value of service resulting in evasion of service tax of Rs. 9,12,790 by M/s. Sharma Associates for the period from June, 2003 to December, 2004 and service tax of Rs. 7,18,671 on services provided by M/s. Sharma Roadlines for the period from .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch was held to be unsustainable on the facts and circumstances of the case. Learned Commissioner (Appeals) relied upon Circular No. F. No. B-43/7/97-TRU, dated 11-7-1997 to come to the conclusion that the appellants provided C F Agent Services. Looking to the clarification issued by CBEC through its letter F. No. 159/1/2003-CX.4, dated 10-12-2003 he came to the conclusion that entire activities .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellants and came to the conclusion that the appellants provided C F Agent Services for which the course of law was applied. Therefore, revenue's prayer is for upholding the first appellate order. 5. Heard both sides and perused the records. 6. When the appellants raised their grievance that learned authority below did not examine the terms and conditions of the work order that causes a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not disagree with such proposal for fair opportunity of hearing to rule out whether the appellant provided merely transport service but not C F Agency Services. 8. In view of our above observation, we remand the matter back to the learned Adjudicating Authority to re-examine the issue and after granting fair opportunity of hearing to the appellants pass a reasoned and speaking order. He shal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X