2008 (1) TMI 251 - AT - Service Tax

Abrupt finding by lower Appellate Authority - appellants had not provided any service as a Cargo Handling Agency in relation to cargo handling services - commissioner has not dealt with all the contentions raised by the respondents before the Original Authority and has not dealt with the issues extensively dealt in the Order of the Original Authority - impugned Order set aside and matter remanded to the lower Appellate Authority for passing a Speaking Order

Summary

The Appellate Tribunal CESTAT, Kolkata remanded the case back to the lower Appellate Authority for a speaking order with reasons, as the Authority had not addressed all contentions raised by both parties. The Departmental appeal was allowed by way of remand, and the Cross Objection filed by the assessee/respondents was also disposed of.