2014 (7) TMI 980

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...., Adv. Menon & Pai, Advs. For the Respondent : Mr Ganesh Haavanur, AR PER : B S V Murthy Learned counsel submits that the demand for service tax has been made from the appellants on the ground that the appellant has provided Cargo Handling Service in respect of amounts collected for Barge operations, collection of Ocean Freight, Air Freight, Transportation charges etc. He submits that the....

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....anded not only on their margin but also for the amount collected and paid to shipping lines and submitted that the same cannot be taxed at their hands. He submitted a calculation showing the total collections and expenditure incurred for taking on record along with a brief note on barge operation.     23. When the charges made against the assessee are viewed against the contentio....

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....missioner has left the analytical work to analyse the case of the department, the ground taken in the show-cause notice, reply submitted by the assessee and basis for the conclusion, to the Tribunal. We consider this unacceptable. Therefore we consider that the request made by the learned counsel that the matter be remanded at this stage for fresh decision with a direction to record all the submis....