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2008 (9) TMI 184

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..... ri T.K. Jayaraman, Member (T) Shri B.G. Chidanand, Advocate, for the Appellant. Shri K.Sambi Reddi, JDR, for the Respondent. [Order per: T.K. Jayaraman Member (T)]. - This appeal has been filed against the Review Adjudication Order. RA 22/2007 dated 27-2-2007 passed by the Commissioner of Service Tax, Bangalore. 2. Shri B.C. Chidanand, the learned Advocate, appeared on behalf of the appellant and Mr. K. Sambi Reddi, the learned Departmental Representative, represented the department. 3. We heard both sides. 4. The appellants were issued with a show cause notice for non-payment of service tax under the category of "Business Auxiliary Services and Clearing Forwarding Agents" Service. It appears from the Order-in-Ori .....

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..... tter and he has also not discussed as to the nature of the service rendered by the appellant. They are only giving a broad category as "Business Auxiliary Service and Clearing and Forwarding Service". In matters of service tax before coming to a conclusion about the taxability, it is very necessary to describe the actual service alleged to have been rendered by the party. Nowhere it is appearing. In any case, the subject matter of the impugned order is only for enhancement of penalty or for imposition of penalty, because the Commissioner on review had opined that the Adjudicating Authority ought to have imposed suitable penalty. He has given his own reasoning. But in the appeal before us, the learned Advocate apart from challenging the main .....

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..... is renting out something? Whether he is promoting any activity of his clients and why he is charging commission? All these facts are not available for us to appreciate the facts in their totality and to give a decision according to the law. Therefore, the impugned order is set aside and the matter is remanded for a de novo decision to the Original Authority for giving a finding on the nature of the service and also whether it is liable to service tax at all. Because, in the proceedings before us, the appellants strongly contends that on merits also he is challenging the order. But in the appeal book, he has not given the nature of the service rendered by him. In these circumstances, we have no other option but to remand the matter to the Or .....

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