2007 (9) TMI 266

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..... category of ‘Technical Testing & Analysis’ – Held that - Commissioner (Appeals) has not considered the merits of the case but has considered the plea of the appellant as regard the liability of payment of service tax. To our mind this order, is a non-speaking order, on merits of the case. As such, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to rec .....

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..... Testing Analysis'. It is his submission that the liability of payment of service tax arise only on receipt of the payment. He submits that ld. Commissioner (Appeals) has only picked up alternate submission and disallowed their appeal without giving any findings on the main submissions made by the appellant, on non-taxability of the services under category of 'Technical Testing Analysis'. He s .....

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..... out. In para 4(v) of the grounds of appeal, the appellant states "the liability for payment of service tax will arise only after receipt of payment. I some cases no payment is received, therefore demand will be reduced to that extent. Without prejudice to whatever stated above, it is submitted that as per rule 6(1) of the Service Tax Rules, 1994 the service tax is payable only after the receipt of .....

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