TMI Blog2014 (2) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... s in detail the various contentions raised by the appellant, the legal position and thereafter, come to a conclusion. Merely because the adjudicating authority has given an elaborate finding, it does not mean that the appellate authority need not discuss the matter and give a finding. Such an approach makes a mockery of the appeal proceedings. - matter remanded back - Decided in favor of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven any reasoning for the conclusion he has drawn except for saying that the appeal does not have much force and the adjudicating authority has given elaborate findings to hold the activity undertaken by the appellant is a taxable service. In the absence of any reasoning and finding given by the lower appellate authority on the various contentions raised by the appellant, the impugned order is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard to quantification of taxable value, though for some amounts they have expressed reservation as to whether the concerned activity merit being called taxable service. I do not find much force in the grounds of appeal put forth by the appellant inasmuch as the amounts on which the demand is based have been reflected in their audited annual Profit Loss account which statutorily are required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order and remand the case back to the appellate authority for fresh consideration and thereafter, pass a speaking order considering the contentions raised by the appellant, acceptability or otherwise of these contentions and then come to a conclusion. The appellant should be given a reasonable opportunity of being heard before passing the denovo order. 6. Thus, the appeal is allowed by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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