2022 (11) TMI 266

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....t (Authorized Representative) for the Respondent ORDER The brief facts of the case are that the appellant were engaged in providing the taxable service as Business Auxiliary Service and Renting of Immovable Property Service and registered with the service tax department. During the course of audit, it was observed that the appellant is providing services to Gujarat State Electricity Corporation ....

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....as examined as to whether the services provided by the appellants were classifiable under the category of Clearing & Forwarding Agent Service or under Business Auxiliary Service. Accordingly, it was concluded that the services provided by the appellants to GSECL to be classified under Clearing & Forwarding Agent Service and is taxable from 16.07.1997. Accordingly, a Show cause Notice dated 31.03.2....

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....ical to the activities involved in the case of Coal Handlers Pvt. Ltd. decided by the Tribunal. However, on the appeal filed by the appellant in the above case, the Hon'ble Supreme Court has allowed the appeal reversing the decision of this Tribunal which was reported as Coal Handlers 2015 (5) TMI 249 (SC). He submits that in the case of Coal Handlers (supra) there are additional activities involv....

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....ery judgement which is sole basis of the Commissioner (Appeals) order which has been set aside and party's appeal was allowed by the Hon'ble Supreme Court, we are of the view that since the identical facts and law point is involved, the learned Commissioner (Appeals) has to reconsider the matter in the light of the change of legal position between the Tribunal's decision in Coal Handlers and the A....