https://www.taxtmi.com/caselaws?id=4393 The appellate tribunal set aside the order granting the refund of excess Service Tax to the respondent due to lack of clear reasoning. The matter was remanded to the Commissioner (Appeals) for a fresh consideration, emphasizing the need for a detailed review and a speaking order. The Commissioner was directed to provide the respondent with a personal hearing before making any decision, highlighting the significance of a well-reasoned decision-making process. en-us Mon, 23 Apr 2007 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4393 The appellate tribunal set aside the order granting the refund of excess Service Tax to the respondent due to lack of clear reasoning. The matter was remanded to the Commissioner (Appeals) for a fresh consideration, emphasizing the need for a detailed review and a speaking order. The Commissioner was directed to provide the respondent with a personal hearing before making any decision, highlighting the significance of a well-reasoned decision-making process. Case-Laws Service Tax Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4393