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2018 (8) TMI 1232 - HC - Service TaxGTA Services - short payment/non payment of service tax - Held that:- The order passed by the learned Tribunal in the present case, does not give proper and detailed fin dings of facts, nor does it discuss the various amendments of law in this regard and their applicability, of the same to the facts and circumstances of the case - The learned Tribunal has essentially relied upon the speech of the Finance Minister delivered in the Parliament in the year 2004 only, for holding that the present appellant/assessee was not liable to pay service tax for the aforesaid period, without discussing the relevant provisions of law and the notifications. The matter deserves to be remanded back to the learned Tribunal for decision afresh in accordance with law - appeal allowed by way of remand.
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