2009 (7) TMI 491

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....ent. [Order]. - Heard both sides. 2. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) held that abatement of various receipts like charges for loading and unloading, freight etc. was allowed from the gross amount received as clearing and forwarding agent by the Respondents. 3. The contention of Revenue is that wherever there are separate contracts for pr....

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..... I find that Commissioner (Appeals) in the impugned order allowed abatements after relying upon the decision of the Tribunal in the case of E.V. Mathai and Co. v. Commissioner - 2006 (3) S.T.R. 116 (Tribunal) = 2003 (157) E.L.T. 101 (Tribunal). I find that in this case the Tribunal held that the assessee was providing various services under different contracts and separate bills are being raised.....