2018 (5) TMI 407

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....i, Advocate Respondent - Represented by: Shri Dilip Shinde, Asstt. Commr. (ASR.) Per. Ramesh Nair The brief facts of the case are that the appellant are engaged in providing service relating to export and import consignment through Inland Container Depot of Nagpur from January 2006 and obtained Service Tax Registration under the Services w.e.f. 06/07/2010. The appellant's business premise....

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....mposed. Being aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals), who upheld the order of the adjudicating authority and rejected the appeal filed by the appellant, therefore the appellant are before us. 2. Shri Bharat Raichandani, Ld. Counsel appearing on behalf of the appellant submits that the classification of service i. e. Business Auxiliary Se....

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....missions made by both the sides. We find that the classification issue is the root of the entire demands therefore it is necessary to first decide the classification. However as accepted by the Ld. Counsel the issue of classification was neither before the Commissioner (Appeals) nor has he decided the same. Therefore we are of the view that the first issue of classification needs to be decided onl....