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TMI Blog2018 (3) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture and sale of aerated water, fruit pulp based juices and have registered with the Service Tax Department for providing various types of services. During the course of audit of the books of the appellant, the Department noticed after scrutiny of the balance sheet for the period 2005-06 to 2008-2009 that certain incomes were booked under sub heading "other income". Among such other income was "rental income". The Department wasof the view that the specific name and contents of such income reflected under sub-heading of other income was not forthcoming. The Revenue was of the view that such income received was towards provision of Business Auxiliary Service (BAS). Accordingly, show cause notice was issued vide the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate issued by Chartered Accountant. He submitted that there is no justification for demand of service tax under the head "Business Auxiliary Service" since various items of income are in the nature of sale of broken glass, adjustment of income etc. 6. We have heard both sides and examined the case record. The dispute is with reference to the amount booked under the head "other miscellaneous income". The Department alleged that such income is received on account of various services provided by the assessee. In reply to the show cause notice, the assessee has made elaborate submissions and has given the break-up of the total amount which is booked under miscellaneous income. In their detailed reply it has been explained tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of sale of miscellaneous articles has been supported by the submission of Certificate issued by Chartered Accountant. But from the observations of adjudicating authority it appears that such detailed break-up of the various items under miscellaneous income as well as certificate issued by Chartered Accountant service does not seem to have been considered by the adjudicating authority. We also find that the adjudicating authority's conclusion is very cryptic and is not a reasoned finding. 8. In the facts and circumstances of the case, we are of the view that the impugned order is to be set aside and matter remanded to the adjudicating authority for consideration of full documents and to give detailed finding and reasoning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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