https://www.taxtmi.com/caselaws?id=623 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. en-us Wed, 05 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=623 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. Case-Laws Service Tax Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=623