2007 (6) TMI 30

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....als have been preferred against the common order of the Commissioner made on 30th September, 2005, by which the Commissioner has confirmed a total demand of Rs. 6.90 crores by way of Service Tax and imposed a penalty of the like amount, besides ordering interest to be paid. 2. During the course of hearing, it is brought to our notice that a clarificatory Circular No. 91/2/2007-S.T., dated 12th ....

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....rom the impugned order that the matter, which involves a stake of several crores of rupees, has been dealt with in a lackadaisical manner without even considering the nature of taxable service provided, the relevant definitions under the provisions of law, such as, the definition of "lease circuit", the concept of interconnectivity, and without reaching a finding as to the link provided between th....