Service tax liability for imported services required a speaking order; matter remanded for fresh consideration after hearing.

Service tax liability for services provided from outside India and received in India depended on proper application of the definition of the person liable for paying service tax. The appellate order lacked a clear finding on that point and was not a speaking order, leaving the factual and legal basis for fastening liability unexamined. The matter therefore required reconsideration after giving the respondent a reasonable opportunity of hearing, and the appeal was allowed with remand to the lower appellate authority for fresh decision in accordance with law.

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Issues: Whether the liability to pay service tax in respect of services provided from outside India and received in India was to be determined under the definition of "person liable for paying service tax".

Analysis: The appellate order under challenge did not contain a clear finding on the applicability of the relevant definition for fixing liability. As the order was not self-speaking and the factual and legal basis for fastening liability had not been conclusively examined, the matter required reconsideration after affording the respondent a reasonable opportunity of hearing.

Outcome: The appeal was allowed and the matter was remanded to the lower appellate authority for fresh decision in accordance with law.

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