9911796707
TMI Blog2018 (9) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... ion services as alleged by Revenue and not cargo handling service, as claimed by the appellant - the order is devoid of reasoning and non-speaking one. Matter remanded to the Ld. Commissioner (Appeals) to record reasons on the classification of the services as claimed by the appellant vis-a-vis alleged by the Revenue after affording an opportunity to the appellant - appeal allowed by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance service and since they failed to pay service tax of ₹ 19,66,752/- for the period April 2007 to September 2009 demand notice was issued to them on 19.1.2012 for recovery of the said amount with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the Ld. Commissioner (Appeals), who in turn, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. 4. Per contra, Ld AR for the Revenue has submitted that since the appellant could not produce evidences in support of their claim that they have been providing cargo handling service, the Ld. Commissioner (Appeals) accordingly upheld the order of the adjudicating authority. He has no objection in remanding the case to the Ld. Commissioner (Appeals). 5. We have carefully considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the classification of the services as claimed by the appellant vis-a-vis alleged by the Revenue after affording an opportunity to the appellant. Ld. Advocate for the appellant undertakes to file all necessary documents including the agreements relevant to the service provided by the appellant which they claimed as cargo handling service. The appeal is allowed by way of remand. (Operativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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