2007 (3) TMI 80

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M/78/05 - Final Order No. A-305/KOL/2007 - Dated:- 6-3-2007 - [Order] - In the Revenue's appeal, the ld. JDR appearing submitted that the appellate authority below, in para 4 of the order came to the observation that the issue in question was required to be answered in terms of Rule 2(d)(iv) of the Service Tax Rules, 1944 (sic) (1994). The learned Appellate Authority should have come to the co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iv) was enquired into for determination of liability. It should be appreciated that orders of authority below should be self-speaking to meet scrutiny of higher courts. 4. Appeal of Revenue is therefore allowed and remanded to the lower appellate authority to arrive at a clear conclusion in the light of definition of the term "Person liable for paying service tax" as defined by Section 2(d)(iv) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X