2012 (8) TMI 652

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..... reof becomes possible only by incurring such expenses and therefore, such expenses form part of taxable value of service - order passed by appellate authority lacks in appreciating material facts - appeal is remanded for passing a speaking and reasoned order
S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri Amesh Jain, DR, for the Appellant. None, for the Respondent. [Order per : D.N .....

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..... id down by the Tribunal in the above judgment. 3. Other side is absent. We find the order passed by the learned appellate authority lacks in appreciating material facts. Therefore, we are unable to approve his finding. The learned adjudicating authority has taken pain to portray material facts and has given reasons for his conclusion. Justice can be delivered if material facts are brought to .....

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