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2010 (5) TMI 481 - AT - Service TaxSecurity Agency Services - bona fide belief - Co-operative society consisting of ex-servicemen - Commissioner (Appeals) while setting aside the demand confirmed by the Adjudicating Authority has not considered the point of tax is due only on the amount of value of services, which has been collected by them from their service receivers - no reasoning given by the learned Commissioner (Appeals) for coming to such a conclusion by setting aside the Order-in-Original - order set aside and matter remanded back to the learned Commissioner (Appeals) to reconsider the issue afresh after following the principles of natural justice
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