2012 (5) TMI 350

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.... Respondent   Per Archana Wadhwa:   After dispensing with the condition of pre-deposit of Service Tax and penalties involved in all the three appeals, I proceed to decide the appeals itself, with the consent of both the sides.   2. The appellant is engaged in providing business of goods transport agency inasmuch as he undertakes booking on their behalf and earns commission ....

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.... in question.   3. However, he fairly agrees that the above notification and circular were not brought to the notice of the lower authorities and as such there are no findings available.   4. Learned AR also request for remand of the matters for consideration of the above pleas.   5. In view of the above, I set aside the impugned order and remand the matter to original adju....