2007 (6) TMI 30

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..... ce’ on IUC and link charges – After considering all the facts matter remanded to commissioner for fresh consideration
[Order per : Justice R.K. Abichandani, President]. - Both these appeals have been preferred against the common order of the Commissioner made on 30th September, 2005, by which the Commissioner has confirmed a total demand of Rs. 6.90 crores by way of Service Tax and imposed a pe .....

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..... ering, whether this clarificatory Circular was applicable in respect of the demand of Service Tax confirmed having regard to the nature of service provided, we are somewhat disappointed to notice from the impugned order that the matter, which involves a stake of several crores of rupees, has been dealt with in a lackadaisical manner without even considering the nature of taxable service provided, .....

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