TMI Blog2011 (2) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... llants before him and passed a non-speaking order - Therefore, it would be proper and in the interest of justice to remand the matter back to the adjudicating authority to pass a speaking order after considering the submissions made by the appellants and after affording reasonable opportunity to the appellants to present their case - Accordingly, appeal is disposed of by way of remand. - ST/523 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ischarged the service tax liability on the said activity as service to respondent under the category of GTA service from 2005 onward. The department is again proposing to charge service tax on the activity on which service tax liability has already been discharged. He also submits that on this issue this Tribunal has in several cases already granted unconditional waiver of pre-deposit, and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we stay recovery thereof during the pendency of the appeal. 5. We find that Revenue has also filed Misc. application for early hearing of the appeals as the revenue involved is more than Rs. 8 crores. 6. Considering the submissions made by learned D.R. we found that the amount involved in this matter is more than Rs. 8 crores, and therefore, matter needs to be heard on out of turn basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seen at page 29 of the order is similar. Hence, matter needs re-consideration at the end of the adjudicating authority. As agreed by both sides the impugned order is non-speaking order. We find that it would be proper and in the interest of justice to remand the matter back to the adjudicating authority to pass a speaking order after considering the submissions made by the appellants and after a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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