2012 (10) TMI 521

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..... four different categories in his findings but has not clearly come to any conclusion. Remand the matter back to the adjudicating authority to reconsider the issue afresh - in favour of assessee by way of remand. - ST/729 of 2011 - - - Dated:- 20-9-2012 - Mr. M.V. Ravindran, And Mr. B.S.V. Murthy, JJ Appellant (s) by : Shri Hardik Modh, Advocate Respondent (s) by : Ms. Mallika Ma .....

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..... 10.3.2, 10.4 and 10.5. Despite discussing the definitions of four different categories, the adjudicating authority has not clearly come to any conclusion as to under which category the services rendered by the appellant would fall. At this juncture, we are unable to come to any conclusion as there is no definite indication of the taxable liability on the appellant under a specific category. 4. .....

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