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2018 (5) TMI 836
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....Rajeswara Sastry & Associataes. - For the Appellant Dr. J. Harish, AR - For the Respondent ORDER Per : DEVENDER SINGH Briefly the facts of the case are that the appellant is a direct selling agent of ICICI Bank. Revenue felt that appellant was providing taxable services under the category of 'Business Auxiliary Service' without obtaining service tax registration and without payment of ....
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....vice outsourced by ICICI Bank is liable to service tax under 'Business Support' Service w.e.f. 1.5.2006. He also pleaded that the findings of the Commissioner (A) that they had not contested the demand under the category of 'Business Auxiliary Service' was not correct. In this regard, he referred to their submissions made before the Commissioner (A) in which they had contested the demand prior to ....
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....ity has not given any analysis and findings on the merits of the issue, which was raised in the show-cause notice and which was adjudicated by the adjudicating authority. In this background, it would be in the interest of justice that the matter is remanded back to the Commissioner (A) to give reasoned analysis and findings on the contentions of the appellant with regard to merit of the issues all....