2014 (8) TMI 447

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....Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the Commissioner (Appeals), after satisfying himself that service tax has been paid by the C&F Agents on outward transportation services, therefore the respondents are not required to pay service tax on outward transportation services. 2. Brief facts of the case are that the respondents are the expo....

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....y the bill of C&F Agents. Therefore, there is no verification by the Commissioner (Appeals). Therefore, the impugned order be set aside. The ld. DR. further submits that the matter be remanded to the adjudicating authority for verification and fresh order. 4. Heard the ld. DR. and considered the submissions. 5. It is a clear finding in the impugned order by the Commissioner (Appeals) t....