9911796707
TMI Blog2018 (2) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for Respondent Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Original No. 30/ST/HB/12-13 dated 04.03.2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the allegation in the show-cause notice is regarding the demand of short payment of Service Tax under the category of Business Auxiliary Service in terms of Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id the tax liability on amounts received as commission and that during the relevant period, they had not received any Overriding commission on the cargo booking. Learned Counsel brought to our notice the factual findings recorded by the adjudicating authority. 4. On considering the submissions made by both sides, we find that the adjudicating authority has not recorded any reasoning for coming to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of natural justice and also recording the proper finding on limitation. 5. The impugned order is set aside and the matter is remanded back to the adjudicating authority in respect of the demand of short payment of Service Tax on the amount received as overriding commission for cargo bookings during the period in question. Needless to say that the adjudicating authority shall follow the princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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