Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 771 - AT - Service TaxSpeaking order – works contract service – Held that:- Authority has failed to examine incidence of tax in respect of each contract of the adjudication order - authority simply discussed law in the impugned order for arriving at this conclusion without testing the facts of the case of the appellant relating to each contract - law does not approve an abrupt conclusion simply stating the provisions of the law in the adjudication order. The law applicable should be clearly brought out to test the material facts governing the issue and the appellant should be exposed for rebuttal in the course of fresh adjudication - matter is remanded to Adjudicating Authority
|