CESTAT directs Commissioner (Appeals) to decide considering SC judgement in case of Coal Handlers

M R Patel & Sons Vs C.S.T. Service Tax (CESTAT Ahmedabad) CESTAT find that the present case involved mix question of law and facts. The learned Commissioner (Appeals) decided the matter relying on the Tribunal’s decision in the case of Coal Handlers (supra) wherein it was held that the identical services are classifiable under clearing and forwarding agent service. Since this very 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 ...