S.V.R. Tours and Travels vs Commr. of Cus., Ex. and Service Tax

Kalyan Jyoti Sengupta, C.J.—We admit the appeal on the following question.

"Whether the impugned judgment and order contains any findings and conclusions on the issue raised by the appellant or not?"

Sri Jalakam Satyanarayana, learned counsel, takes notice of the appeal.

Learned counsel for the appellant submits that the learned Tribunal 2014 (35) S.T.R. 378 (Tri.-Bang.)], except the conclusion in paragraph 5 of the judgment, has not rendered any findings or conclusions and the appeal was dismissed mechanically.

We have seen the impugned judgment and order. We feel that the submission of the learned counsel for the appellant carries some substance.

Learned counsel for the respondent also submits that it is true that there are no findings and conclusions in the impugned judgment, except the conclusion in paragraph 5 which we quote hereunder :

"Since the service provided by the petitioner during the relevant period falls within the ambit of "tour" as defined in Section 65(113); the petitioner falls within the ambit of the definition of "tour operator" defined in Section 65(115); and the service provided by the petitioner falls within the ambit of the taxable service enumerated in Section 65(115)(n), the petitioner cannot gainfully contend that it did not provide the taxable tour operate service."

We are of the view that the aforesaid conclusion is not good enough. The learned Tribunal while rendering judgment, should have recorded the issues involved in the matter, then ought to have discussed the same and then come to conclusion. It appears that the learned Tribunal has referred some judgments, but whether the same are applicable or not to the case was not discussed. Meaning thereby, the learned Tribunal has not put a right question to itself. Learned counsel for the respondent agrees that the impugned judgment is not having clarity.

Accordingly, we set aside the judgment and direct the learned Tribunal to decide the matter afresh with reasons and findings framing the issues. We also direct the learned Tribunal that the matter should be heard out within a period of three months from the date of communication of this order.

The appeal is accordingly allowed. There will be no order as to costs. Consequently, pending miscellaneous petitions, if any, shall stand closed.