TMI Blog2012 (7) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... olution. Authority should be very specific to bring out what was the activity carried out, nature of same. Matter remanded. - Service Tax Appeal No.202 of 2008 - ST/622/2011 - Dated:- 15-11-2011 - D N Panda, Rakesh Kumar, JJ. For Appellant: Shri B L Narsimhan, Adv. For Respondent: Shri S M Singh, Jt.CDR Per: D N Panda: We heard this appeal for long time. Ld. Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the foreign consultant. Terms of contract were precisely reduced to writing on 03.01.03. Ld. Counsel invites attention to page 7 of the paperbook where the documents exists. The contract spelt out various activities and objects to be carried out. One such activity was training and other was providing technical services. There is third activity which ranks 1 in the table at page 4 of the order un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of appellant who was recipient of consultant Engineering Service. We proceeded to examine the discussion and finding part of the order. In para 6 of the order, there is a cryptic mention about the scope of activity but we find the scope of activity is well agreed and designed by both parties which is in chapter 2 and 3 of the contract dated 03.01.03. Scope of work is also followed by manner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f on these two counts without any levy thereon. 5. When we examined the first activity appearing in the table at page 4 of the adjudication order, we are not satisfied about the manner of examination done by Adjudicating Authority. It is not possible to make any head or tail of the situation when a cryptic order has been passed. Therefore, painfully we are compelled to remand this matter with ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, we remand part of the appeal to the extent indicated above to the Adjudicating Authority for fresh examination leaving the matter open to raise all legal defence pleas on all matters touching the controversy. In the result, appeal is partly allowed. Since appeal is disposed in the above manner, Cross Objections stands disposed. (Dictated and pronounced in the Open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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