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TMI Blog2008 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent – whether studios/free lancers and professional photographers cannot be treated as customers - appeal is allowed by way of remand to the adjudicating authority to consider the entire issues afresh after granting reasonable opportunity of hearing - 348 of 2006 - ST/353/2008(PB) - Dated:- 17-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Vijai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax in respect of services rendered directly to 'Customers'. The issue relates to whether the services rendered by the respondent to the studios/professional photographers/free lancers will also attract service tax at the hands of the respondent. 4. The original authority held that the respondents are service providers and accordingly, confirmed the service tax amounting to Rs.29,18,323/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ographer, the adjudicating authority has not discussed the expert's report and certificate produced by the appellant, therefore, the impugned order is not speaking." After holding that the adjudicating authority has not issued a speaking order, he has chosen to set aside the order and he has not given any opportunity to adjudicate the issues afresh. 6. Learned Advocate submits that the vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns from both sides. The observation of the Commissioner (Appeals) that the adjudicating authority has not issued a speaking order is relevant. He ought to have given an opportunity by remanding the matter to the original authority to rectify the deficiency. To enable the same, we set aside the order of the Commissioner (Appeals) and that of the adjudicating authority and remand the matter to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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