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2020 (1) TMI 897 - AT - Service TaxNon-speaking order - demand of service tax - suppressed/ concealed taxable value - Steamer Agent - Manpower Recruitment Agency - principles of natural justice - HELD THAT:- The entire discussions do not even refer to the service provider and service recipient, the contract between the two and any of the issues raised by the appellants in their defences submissions. The order is just quoting the provisions of the law and clarifications issued by the Board from time to time. It does not discuss in any way the applicability of the same to the present set of facts - We are constrained to observe that the impugned order running into 31 pages is a non speaking order bereft of any reasoning, which is heart and soul of any order determining the rights of party. The matter remanded back to adjudicating authority to consider the submissions made by the Appellant and decide the issue by way of speaking order after analyzing the facts and law on the subject - appeal allowed by way of remand.
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