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2011 (2) TMI 887 - CESTAT, NEW DELHIService tax liability - Appellant submitted that in case if one renders service to oneself whether Service Tax is payable or not - In support of this contention, he relied on the decision of this Tribunal in the case of Precot Mills Ltd. v. CCE [2006 (2) TMI 25 - Appellate Tribunal, Bangalore] wherein the issue was decided in favour of the assessee - He further submitted that without commenting on this issue, the lower appellate authority has remanded the matter to the adjudicating authority to decide some other issues - Hence, the matter be remanded to the Commissioner (Appeals) to first decide the issue whether the appellants are liable to pay Service Tax in case they render the service to themselves or not - The appeal is allowed by way of remand.
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