TaxTMI 
TaxTMI 
2011 (10) TMI 64
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....CHA service and Port service. The Commissioner, in exercise of his powers, has passed 2 orders-in-revision, relating to 2 refund claims on the same issue, wherein he has demanded refund sanctioned to them in respect of Terminal Handling charges and amount of Rs.2,967/- (Rupees Two Thousands, Nine Hundred and Sixty Seven only) being the excess amount sanctioned to CHA service even though he has uph....
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....es One Thousand, Four Hundred and Ninety Two only) while the amount sanctioned is Rs.4,459/- (Rupees Four Thousands, Four Hundred and Fifty Nine only). Since the Commissioner has given detailed reasons for recovery of amount sanctioned in respect of CHA service. I feel that the issue need not be re-considered and therefore the demand for the amount of Rs.2,967/- (Rupees Two Thousands, Nine H....
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....n placed on record. Nevertheless, apparently the issue as to whether the service provided was Port service or Cargo Handling service, is required to be answered. The refund claim relating to the amount is for cargo handling service but held as terminal handling charge by Commissioner. The matter is required to be remanded to original adjudicating authority to decide whether the service provider ha....