TaxTMI 
TaxTMI 
2008 (9) TMI 283
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....umar, JDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - The Appellant has challenged the Order of Revision passed by the ld. Commissioner holding that the service provided by the Appellant for the years 2002-03 and 2003-04, was Clearing and Forwarding Agency Services. While passing the Order not only service taxes of Rs. 1,40,000/- and 1,92,000/- for the above two periods, were levi....
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....es in Para 7 of the Order of adjudication clearly made a finding in Para 7(1) at pages 4 and 5 of Order of adjudication that the nature of service provided was not Clearing and Forwarding Agency. The issue of classification whether the services shall fall under the heading of Clearing and Forwarding Services or Business Auxiliary Services, was also dealt with by the Authorities below in Para 7 of ....
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.... Therefore, entire demand should be paid by the Appellant for hearing its Appeal. Such an argument of Revenue was repelled by the ld. Consultant who submitted that none of the services even conceived by the ld. Commissioner brings the Appellant to the net of law when there was a speaking and reasoned order passed by the ld. Adjudicating authority earlier. He further objected that when there was no....