https://www.taxtmi.com/caselaws?id=1636 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. en-us Mon, 30 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1636 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. Case-Laws Service Tax Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1636