Remand for fresh adjudication follows when material facts needed to decide service tax liability are missing from the record.

Where the factual basis needed to determine service tax liability is not available on the record, the matter should be remitted for fresh adjudication rather than decided on merits. The absence of material facts about the nature of services rendered meant the impugned order could not be properly tested. The original authority was therefore directed to verify the relevant facts, hear the appellant, and pass a fresh order. The dispute was sent back for reconsideration, and the earlier order was not affirmed on merits.

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Issues: Whether the matter required remand to the original authority for fresh decision because the factual basis necessary to decide the service tax liability was not on record.

Analysis: The factual position regarding the nature of services rendered was not available on the record, making it impossible to assess the correctness of the impugned order on merits. In these circumstances, the proper course was to remit the matter so that the relevant facts could be brought on record and the appellant could be heard before a fresh order was passed by the jurisdictional original authority.

Conclusion: The matter was remitted for fresh adjudication and the appeal succeeded.

Final Conclusion: The impugned order did not stand affirmed on merits and the dispute was sent back for a fresh decision by the original authority after factual verification and hearing.

Ratio Decidendi: Where the material facts necessary to determine tax liability are absent from the record, remand for fresh adjudication is the appropriate course.

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