https://www.taxtmi.com/caselaws?id=410750 Where a remand requires reworking a service tax demand after extending the benefit of Notification No. 06/2005, the adjudicating authority must clearly explain how the revised liability is computed. The revised order reduced the demand, but the remaining liability was not supported by transparent reasoning, so the exemption benefit was not shown to have been fully worked out. As the calculation lacked adequate reasons, a further limited remand was warranted for fresh consideration and a reasoned order within the stipulated time. The impugned order was set aside to that extent. en-us Mon, 19 Jul 2021 00:00:00 +0530 Sat, 07 Aug 2021 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410750 Where a remand requires reworking a service tax demand after extending the benefit of Notification No. 06/2005, the adjudicating authority must clearly explain how the revised liability is computed. The revised order reduced the demand, but the remaining liability was not supported by transparent reasoning, so the exemption benefit was not shown to have been fully worked out. As the calculation lacked adequate reasons, a further limited remand was warranted for fresh consideration and a reasoned order within the stipulated time. The impugned order was set aside to that extent. Case-Laws Service Tax Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410750