2012 (10) TMI 521 - AT - Service Tax

Confirmation of service tax liability - Held that - Service tax liability has been fastened on assessee without indicating the details that under which category of services the service tax liability has arisen. The adjudicating authority has dwelled upon the definition of four different categories in his findings but has not clearly come to any conclusion. Remand the matter back to the adjudicating authority to reconsider the issue afresh - in favour of assessee by way of remand.

Summary

Issues:
Service tax liability categorization and adjudicating authority's failure to determine the specific category.

Analysis:
The Appellate Tribunal considered a stay petition but found the issue to be narrow. After granting waiver of pre-deposit, the appeal was taken up for disposal. Upon reviewing the impugned order, it was noted that the adjudicating authority confirmed the service tax liability without specifying the category under which it arose. The authority discussed definitions of different categories but did not conclusively determine the applicable category for the appellant's services. Consequently, the Tribunal decided to remand the matter back to the adjudicating authority for a fresh consideration. The Tribunal refrained from expressing any opinion on the case's merits and emphasized that the adjudicating authority must follow principles of natural justice. The appeal was allowed for remand, leaving all issues open for reconsideration.