2015 (12) TMI 542

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..... thority has been frugal in words while recording the reasoning for upholding the order of the adjudicating authority. The First Appellate Authority is required to give detailed reason why he has upholding their order of the adjudicating authority. In the absence of any detailed reasoning, we are unable to go into the matter. - Decided in favour of assessee. - ST/164/2010 - Final Order No. A/540/2 .....

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..... ified the services rendered by the appellant under consultancy service. We find that the First Appellate Authority has been frugal in words while recording the reasoning for upholding the order of the adjudicating authority. The First Appellate Authority is required to give detailed reason why he has upholding their order of the adjudicating authority. In the absence of any detailed reasoning, we .....

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