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2018 (5) TMI 1465 - AT - Service TaxBusiness support services - whether the provision of Refrigeration and Air Cooling facility of chilled water by the appellant to M/s STML for their manufacturing process would be taxable service under the category of "Support Service of Business and Commerce"? - non-speaking order. Held that: - after incorporating the show cause notice and the adjudication order and the submissions made by the appellants in their appeals before the Commissioner (Appeals), the Commissioner (Appeals) has passed a cryptic, non-speaking order without giving any analysis of the legal issues involved in the interpretation of the activity being undertaken by the appellants. In such a situation / where the first appellate authority has given no findings on the issues involved and the order is bereft of any kind of judicial analysis of the submissions made by the appellant before the first appellate authority, it would be in the interest of the justice that the matter is remanded back to Commissioner (Appeals) for de novo consideration. Appeal allowed by way of remand.
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