Service tax demand criticized for arbitrary assessment; lacks analysis and undermines quasi-judicial process, deemed non-speaking and absurd.

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....Demand of service tax - arbitrary quantum while doing best judgement assessment - the order fatally suffers from lack of analysis/discussion regarding the contentions and arguments of the appellant and makes a mockery of the quasi-judicial process in-as-much-as it is not merely non-speaking, but also absurd in parts. - AT....