Service tax liability for import of services requires a clear finding on the liable person before tax can be determined.

Liability to service tax for services provided from outside India and received in India required a clear finding on the statutory definition of the person liable to pay tax. The record showed no definite examination of the relevant criteria, so the appellate order was found insufficiently self-speaking. The matter was therefore remanded for fresh consideration by the lower appellate authority, with an opportunity of hearing to the respondent, so liability could be determined on the applicable legal test.

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Issues: Whether the appellate order required reconsideration for a clear finding on who was liable to pay service tax under the definition of "person liable for paying service tax" where the service was provided from outside India and received in India.

Analysis: The record did not show a clear finding on whether the relevant statutory definition governing liability had been examined and applied. Since liability could be determined only after a definite finding on the applicable criteria, the appellate order was held not to be sufficiently self-speaking. The matter therefore required fresh consideration with an opportunity of hearing to the respondent.

Conclusion: The Revenue's appeal was allowed and the matter was remanded to the lower appellate authority for a fresh decision in accordance with law.

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