https://www.taxtmi.com/caselaws?id=1856 Service tax demand and penalties could not be sustained where the adjudicating authority failed to give reasons connecting the disputed receipts to Customs House Agent or Cargo and Forwarding agency services. The order-in-original confirmed liability largely because the assessee had not produced evidence, without a reasoned examination of the accounts, the nature of fees, reimbursements, freight-related receipts and other income heads, or the computation of tax. The absence of a speaking order and the need to determine taxability activity-wise made the order unsustainable. The impugned order was set aside and the matter was remanded for de novo consideration with directions to pass a reasoned order after examining the records. en-us Fri, 02 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1856 Service tax demand and penalties could not be sustained where the adjudicating authority failed to give reasons connecting the disputed receipts to Customs House Agent or Cargo and Forwarding agency services. The order-in-original confirmed liability largely because the assessee had not produced evidence, without a reasoned examination of the accounts, the nature of fees, reimbursements, freight-related receipts and other income heads, or the computation of tax. The absence of a speaking order and the need to determine taxability activity-wise made the order unsustainable. The impugned order was set aside and the matter was remanded for de novo consideration with directions to pass a reasoned order after examining the records. Case-Laws Service Tax Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1856