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2013 (9) TMI 864 - AT - Service TaxWaiver of pre deposit - Goods Transport Agency Service - Held that:- It transpires that Revenue is helpless today to defend its case in terms of the cryptic order that has come in appeal to Tribunal. As has been recorded that the appellant seeks rational decision on the three issues in controversy by a speaking and reasoned order on consideration of material facts and evidence on record. It is therefore necessary to remit back the appeal to the learned Adjudicating Authority for expeditious re-adjudication following due process of law since huge revenue of more than ₹ 1 crore is involved in the matter - whether liability of subcontractor does not arise on discharge of liability by principal contractor is a question to be examined - matter remitted back.
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