Fresh adjudication required with consideration of service tax notifications and hearing to both parties on remand.

The appeals concerned whether further adjudication on the framed substantial questions of law was necessary when the matters had already been remitted for fresh decision, and whether the original adjudicating authority must consider Notifications No. 41/2007-ST and 45/2007-ST dated 06.10.2007 in the rehearing. The Rajasthan HC disposed of the appeals by directing the original authority to decide the matters afresh, taking both notifications into account and affording both parties an opportunity of hearing.

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Issues: Whether the appeals required adjudication on the framed substantial questions of law when the matters had already been remitted for fresh decision, and whether the original adjudicating authority should consider Notifications No. 41/2007-ST and 451/2007-ST dated 06.10.2007 while deciding the matter afresh.

Outcome: The appeals were disposed of with directions to the original adjudicating authority to decide the matter afresh after considering the said notifications and after granting opportunity of hearing to both parties.

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