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2014 (2) TMI 909 - CESTAT MUMBAIConfirmation of service tax demand - Commissioner (appeals) has not given any reasoning for the conclusion he has drawn - Held that:- lower appellate authority has not applied his mind at all. While passing an order in appeal, he has to discuss in detail the various contentions raised by the appellant, the legal position and thereafter, come to a conclusion. Merely because the adjudicating authority has given an elaborate finding, it does not mean that the appellate authority need not discuss the matter and give a finding. Such an approach makes a mockery of the appeal proceedings. - matter remanded back - Decided in favor of assessee.
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