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2020 (2) TMI 223 - AT - Service TaxRepair and maintenance services - Reverse charge mechanism - services received and consumed outside India when the aircrafts were on foreign run - period from 18th April 2006 to 31st March 2008 - HELD THAT:- There is no concrete finding on any of the allegations or on the taxability of the various payments made to overseas entities by M/s Kingfisher Airlines Limited. For the most part, the findings are devoted to the failings in the show cause notice on lack of being specific and the lack of having discharged the burden of proof necessary for rendering a finding. While one cannot but concur with his finding that, in the absence of legal provision prior to the insertion of section 66A of Finance Act, 1994, there could not be any taxability on discharge remittance, we cannot agree with him that the adjudication order has discharged its obligation to discuss the allegations in the show cause notice for rendering a finding thereon - It was incumbent upon the adjudicating authority to examine various evidences, including payments and agreements entered upon to come to the conclusion of taxability or otherwise. The matter remanded back to the original authority for a fresh decision after consideration of the facts and evidence on records - appeal allowed by way of remand.
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