2007 (4) TMI 40

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..... nalty is sustainable - A.No. ST/292/06 - Final Order Nos. A/682 & 683/2007-WZB/C -IV/(SMB) - Dated:- 30-4-2007 - [Order] - In the Revenue's appeal, the ld. JDR appearing submitted that the appellate authority below, in para 4 of the order came to the observation that the issue in question was required to be answered in terms of Rule 2(d)(iv) of the Service Tax Rules, 1944 (sic) (1994). The l .....

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..... al order to satisfy whether requirement of Rule 2(d)(iv) was enquired into for determination of liability. It should be appreciated that orders of authority below should be self-speaking to meet scrutiny of higher courts. 4. Appeal of Revenue is therefore allowed and remanded to the lower appellate authority to arrive at a clear conclusion in the light of definition of the term "Person liable fo .....

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