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2018 (5) TMI 836 - AT - Service TaxBusiness Auxiliary Service - the service outsourced by ICICI Bank - Held that: - we find from the pleadings and oral submissions of the appellant that they had nowhere admitted their liability before 10.9.2004 and had in fact contested it in their grounds of appeal before the Commissioner (A) - the first appellate authority has not given any analysis and findings on the merits of the issue, which was raised in the show-cause notice and which was adjudicated by the adjudicating authority - the matter is remanded back to the Commissioner (A) to give reasoned analysis and findings on the contentions of the appellant - appeal allowed by way of remand.
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