2017 (2) TMI 1153

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....oddar, DR, for the Appellant. Shri Mohan Kumar, Manager, for the Respondent. ORDER [Order per : Archana Wadhwa. Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has rejected the appeal filed by the Revenue, inasmuch as the order of the Assistant Commissioner was in favour of the assessee, the Revenue filed the further appeal. 2. After hearin....

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....e said CHA under the category of 'Customs House Agent Services' and he has also produced the certificate of membership issued by the Bombay Customs House Agents' Association, which fact shows that they were duly registered as CHA with the proper authority. It has observed that the purpose of the Notification is to confer the benefit on exporter in respect of the service tax paid by them on various....