2018 (7) TMI 1284

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....r. Anil G. Shakkarwar, Member (Technical) For The Appellant : Shri Pawan Kumar Singh (Supdt.) AR For The Respondent : Shri Dushyant Kumar (Consultant) Per: Ashok Jindal Revenue has filed this appeal against the impugned order wherein the Learned Commissioner (Appeals) held that the activity undertaken by the respondent does not fall under the category of Clearing & Forwarding Agent Services. ....

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....orwarding Agent Services, the only issue in the show cause notice is that whether the freight is includible under the services provided by the respondent or not. Therefore, the impugned order is beyond the scope of the show cause notice and is to be set aside. 3. Heard the Learned AR for Revenue and perused the record wherein in the show cause notice alleges that the freight includible in the ser....

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....he activity of Clearing & Forwarding Agent Service does not fall under the category of Clearing & Forwarding Agent Services as alleged by the Revenue in the show cause notice. It does not mean that the said challenge cannot be addressed by the Learned Commissioner (Appeals). In fact against the finding of the ld. Commissioner (A) that the activity undertaken by the respondent does not fall under t....