2012 (12) TMI 356

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..... ter granting opportunity of personal hearing to appellants - Appeal is allowed by way of remand. - ST/486 OF 2006 - ST/A/484 OF 2012-CUS - Dated:- 25-6-2012 - MS. ARCHANA WADHWA AND MATHEW JOHN, JJ. R. Santhanam for the Appellant. R.K. Gupta for the Respondent. ORDER Ms. Archana Wadhwa, Judicial Member - After hearing both sides, we find that the demand of Service Tax .....

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..... . Management Consultant as have been provided in the Act ibid. The adjudicating authority has considered all contentions of the appellants and voluntary statements tendered by the concerned officials duly authorised by the appellants minutely and passed the impugned order. I find no infirmity in the impugned order. The order-in-Appeal No. 107/2004-CE dated 23.6.2004 in r/o Batliboi Consultants (P) .....

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..... nd himself in agreement with the same. Such types of orders passed by Commissioner (Appeals) cannot be held to be just and fair orders. Similarly, he has simply observed that the decisions relied upon by the appellant are not relevant without discussing as to how the same are not relevant and what is difference in the facts and circumstances of those cases. As compared to the facts and circumstanc .....

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