2012 (9) TMI 204

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..... ment fees received by the appellant has been brought to tax under Finance Act, 1994 holding the same to be rental receipt from immovable property.   2. Once this is the pleading, we examined the show cause notice as well as adjudication order. These documents do not throw light as to the materials which enabled the authority to come to conclusion of taxability when Para 6 of the order does n .....

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..... difficult to approve adjudication order.   3. Therefore, dispensing with requirement of pre-deposit appeal is remanded to learned Adjudicating Authority to re-do the adjudication examining nature of transaction, event of levy, taxability of taxable service if any provided and applicability of other provisions of Finance Act, 1994. Adjudication is to be completed in accordance with law granti .....

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