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2014 (2) TMI 401 - HC - Service TaxEffect of introduction of Section 71A of the Finance Act, 2003 - Liability to file return is cast on the providers of such services only under Section 71A - Held that:- It is a settled principle of law that in order to examine as to whether the law down by the Supreme Court in a particular case is applicable to the facts of the case or not, what is first required to be seen is the facts of case in hand and then, the law has to be applied with a view to find out as to whether the factual issues can be decided in favour of the assessee or in favour of the Revenue. So long as therefore facts are not appreciated, mere quoting of the law would not suffice - we are constrained to allow this appeal and set aside the impugned order passed by the Tribunal. The appeal is accordingly remanded to the Tribunal for its decision on merits - Following decision of COMMISSIONER OF CENTRAL EXCISE, MEERUT-II Versus LH. SUGAR FACTORIES LTD. [2005 (7) TMI 106 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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