2018 (3) TMI 19

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.... For The Appellant : Sh. A. Roy, DR For The Respondents : None ORDER PER V. PADMANABHAN : List revised. None is present for the assessee-Respondents. In the absence of the assessee-Respondents, we have heard Shri A. Roy, learned DR for the Department and perused the material available on record. 2. From the record, it appears that the present appeals have been filed by the Depart....

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....ried out prior to and incidental to the transportation of the goods by road services. In the impugned order, the Commissioner (Appeals) had placed reliance on the CBEC s Circular No. 104/137/154/2008-CX.4 dated 21.08.2008 in which it has been clarified "that if any ancillary/intermediate service is provided in relation to transportation of goods, and the charges, if any, for such services are incl....