2018 (4) TMI 230

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....he petitioner is a Clearing and Forwarding Agent for M/s.India Cements Ltd. ("ICL" for short). On account of the said service provided to ICL, he derived income under the following heads: i. Handling charges ii. Hiring charges iii. Service charges and, iv. Transportation charges. The petitioner paid service tax for handling charges, hiring charges and service....

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....Ext.P1 order dated 21/4/2010 directed the petitioner to include transportation charges while he was officiating as the Superintendent. The petitioner impugns the order of the Assistant Commissioner stating that the same person, who conducted audit and passed the order, have passed an order on adjudication. 2. The learned Standing Counsel for the Central Excise Department argued that there is no....

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....when service tax is being paid by ICL there is no necessity for the petitioner to pay service tax on the same service. The petitioner has also a case that the activities of C&F Agent is distinct from transportation service provided to ICL. 4. This Court under Article 226 of the Constitution confines its enquiry as to the decision-making process of the authority. If a decision was rendered on er....

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....d prejudice while acting as an adjudicatory authority. Pre-disposed mind itself is sufficient to hold that the decision-making process is erred as the author of the order already directed the petitioner to include transportation of goods charges way back in the year 2010 itself. In that view of the matter, this Court is of the view that the impugned order has to be set aside for reconsideration. R....