https://www.taxtmi.com/caselaws?id=32374 Royalty received for permitting use of a trade mark was examined for service tax treatment under management consultancy service. The text states that the adjudicating authority had relied on the agreements, but the matter required reconsideration in light of the Board's circular dated 27 October 2008 and the assessee's submissions on the nature of those agreements. It also notes that fresh adjudication had to be preceded by an opportunity of hearing. On that basis, the impugned order was set aside and the matter remanded to the Commissioner for fresh decision. en-us Fri, 21 Nov 2008 00:00:00 +0530 Fri, 13 Mar 2009 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32374 Royalty received for permitting use of a trade mark was examined for service tax treatment under management consultancy service. The text states that the adjudicating authority had relied on the agreements, but the matter required reconsideration in light of the Board's circular dated 27 October 2008 and the assessee's submissions on the nature of those agreements. It also notes that fresh adjudication had to be preceded by an opportunity of hearing. On that basis, the impugned order was set aside and the matter remanded to the Commissioner for fresh decision. Case-Laws Service Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32374