2015 (12) TMI 542 - AT - Service Tax

Demand of service tax - Management, maintenance or repair service - Held that - First Appellate Authority, has misdirected himself and classified 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 are unable to go into the matter. - Decided in favour of assessee.

Summary

The appeal was filed against Order-in-Appeal No. AKP/02.NSK/2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. The issue needed reconsideration as the services provided were misclassified. The First Appellate Authority was directed to re-consider the issue after following the principles of natural justice. The appeal was allowed by way of remand.