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2013 (11) TMI 300 - HC - Service TaxValidity of Judgement – Relevant Law considered or not – Held that:- The relevant law has not been considered neither the judgments relied upon by the parties have been dealt upon and considered – The judgment has proceeded squarely on the basis of admission of the parties - A judgment proceeding simply on the basis of admission cannot be considered to be a correct interpretation of law - the law should be considered and only then the issue should be decided - the judgments having proceeded only on admission cannot be considered to be a judgment decided in accordance of law - there is an error on the face of the record – thus in relation to the question of law, it is required to be decided afresh – judgement set aside – Decided in favour of Petitioner.
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