2012 (12) TMI 356

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..... rchana Wadhwa, Judicial Member - After hearing both sides, we find that the demand of Service Tax of Rs. 5,17,537/- stand confirmed against the appellant on the ground that during the period 2001-2002 and 2002-2003, they have provided management consultancy services to M/s. Krupp JBM Pvt. Ltd. Tamilnadu with whom they have entered into an agreement. 2. We find that Commissioner (Appeals) vide his .....

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..... ugned order. The order-in-Appeal No. 107/2004-CE dated 23.6.2004 in r/o Batliboi Consultants (P) Ltd. passed by the Commissioner (Appeals), Bangalore - 2006 (1) STR 229 (Commr. Appl) and Order-in-Appeal No. 157/2004-CE dated 20.8.2004 in r/o Maini Precision Pvt. Ltd. passed by the Commissioner (Appeals), Bangalore - 2006 (1) STR 230 (Commr. Appl) quoted by the appellants during personal hearing ar .....

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..... ference in the facts and circumstances of those cases. As compared to the facts and circumstances of the case. We do not hasten to call impugned order as cryptic. We accordingly set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision. Needless to say that he will deal with all the issues raised before him by the appellants after granting opportunity of perso .....

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