https://www.taxtmi.com/caselaws?id=1635 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. en-us Tue, 06 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1635 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. Case-Laws Service Tax Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1635