2007 (4) TMI 40

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..... ly on the direction of department officer the respondent get them registered and pay service tax – Held that there reasonable cause so waiver of penalty is sustainable
[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 .....

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..... resent case, there is no clear finding in the appeal order to satisfy whether requirement of Rule 2(d)(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 .....

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