9911796707
TMI Blog2009 (5) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... his is not at all a speaking order. The contentions made by the appellants should have been gone through in depth and on each point a proper finding ought to have been given. Moreover there is no finding with regard to the invocation of extended period. In these circumstances, the impugned order has no merit at all. Consequently we set aside the same and remand the entire matter to the Original Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the appellant is concerned their main role was advisory as consulting engineers. Revenue proceeded against the appellant on the ground that they failed to discharge the service tax liability for the period from May 03 to March 05. Learned adjudicating authority confirmed an amount of Rs. 97,87,809/- under Section 73 of the Finance Act. Interest under Section 75 has been demanded penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a mistake in the computation of the liability. He took us through the relevant statements. 5. On going through the impugned order, we find that as far as the appellant is concerned. The finding of the Commissioner is just limited to 5 lines which is as follows: "The contention of the assessee that a no. of items merit exclusion from the purview of taxable service is not legally sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been gone through in depth and on each point a proper finding ought to have been given. Moreover there is no finding with regard to the invocation of extended period. In these circumstances, the impugned order has no merit at all. Consequently we set aside the same and remand the entire matter to the Original Authority for passing a de novo order within a period of two months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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