2009 (2) TMI 178

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..... It is needless to mention that reason is heart beat of justice. Therefore this matter has to go back to the learned adjudicating authority to clearly lay down in the order as to charges levelled against the respondent, factual aspects including the nature of activity carried out by the respondent, pleadings of the respondent, manner of examination, evidence tested, reason of decision and the decis .....

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..... the consequences that shall follow can be determined. A bare perusal of the orders passed by the authorities do not throw light as to the nature of the activity. But there is only description about the law and interpretation thereof in the orders. Revenue does not propose to bring a service not falling within the ambit of the tax to tax the same. But charges having been made by show-cause notice .....

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..... the day and meet scrutiny. It is needless to mention that reason is heart beat of justice. Therefore this matter has to go back to the learned adjudicating authority to clearly lay down in the order as to charges levelled against the respondent, factual aspects including the nature of activity carried out by the respondent, pleadings of the respondent, manner of examination, evidence tested, reas .....

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