https://www.taxtmi.com/caselaws?id=76225 The Tribunal waived the condition of pre-deposit and proceeded with the appeal for disposal, focusing on the inclusion of transport charges in the gross value for Service Tax liability under the C&F agent category. The Commissioner's failure to consider evidence of separate contracts for C&F and transport charges led to the Tribunal setting aside the order and remanding the matter for re-consideration, emphasizing the importance of due process in determining tax liability. The appeal was allowed for reconsideration by the Commissioner as the Revisionary Authority. en-us Fri, 18 Sep 2009 00:00:00 +0530 Tue, 31 Aug 2010 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76225 The Tribunal waived the condition of pre-deposit and proceeded with the appeal for disposal, focusing on the inclusion of transport charges in the gross value for Service Tax liability under the C&F agent category. The Commissioner's failure to consider evidence of separate contracts for C&F and transport charges led to the Tribunal setting aside the order and remanding the matter for re-consideration, emphasizing the importance of due process in determining tax liability. The appeal was allowed for reconsideration by the Commissioner as the Revisionary Authority. Case-Laws Service Tax Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76225