2012 (4) TMI 275

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....r. - None present for the appellant, we have taken assistance of Revenue to understand the case. Learned representative for Revenue says that the issue before the Adjudicating Authority was whether the appellant was carrying out clearing and forwarding activities and such activity taxable. So also the issue was whether reimbursement of expenses shall be forming part of assessable value. 2. S....

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....earing and forwarding service. Learned Appellate Authority in para 11 examined the issue of taxability. He examined the statement recorded by Revenue in the course of investigation. The activity as enumerated in the said para was held to be the taxable service. He analysed the definition of clearing and forwarding agent in para 12 of the order and held that expenses made directly or indirectly and....