Post-decisional hearing is not to be ordinarily directed by Courts and it is not at all meant for cases like the one at hand where a final order has been passed without any application of mind and without recording any reason, said the court.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

Although both licenses may be linked back to the same parent statute, the court stated that they are not equivalent and are subject to different requirements and policy considerations.