2016 (4) TMI 934

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..... oner’s assertion that the cost of freight which is charged from the clients by the petitioner and paid out to the transporters should be excluded in assessing the service tax. Such aspect of the matter was not considered by the concerned officer while assessing the service tax due. Accordingly, and without pronouncing finally on the merits or seeking to calculate the amount actually payable by the .....

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..... the statutory pre-deposit under Section 35F of the Central Excise Act, 1944. The petitioner claims to be engaged in multi-modal transport operations. The petitioner says that in course of rendering the services to the petitioner s clients, the petitioner is required to avail of services from transporters including seafaring vessels. According to the petitioner, the price charged by the petit .....

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..... the service tax due. Accordingly, and without pronouncing finally on the merits or seeking to calculate the amount actually payable by the petitioner on account of service tax, the order impugned dated March 19, 2015 passed by the Commissioner of Service Tax (II) is set aside and the Commissioner is requested to look into such aspect of the matter on the basis of the papers that may be present .....

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