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2023 (1) TMI 1141 - AT - Service TaxSCN for recovery of tax - deemed recipient of service - service rendered in taxable territory owing to operation of rule 3 of Place of Provision of Service Rules, 2012 - HELD THAT:- It is trite that show cause notice proposes recovery that claims to be valid in accordance with specific provisions of the taxing statute and it is for the noticee to rely upon factual submissions and judicial decisions in its defence. The test of applicability of such decisions is not on record until raised in reply to notice; proceedings which accept such judgements as precedent may not necessarily have subjected the rigour of case law to contraindicated case law in the absence of rejoinder from tax authorities - Appeal is the first stage for countering the ‘precedent value’ and it has been placed on record by Learned Authorized Representative that contrary decisions are not only on similar facts but also that certain relevant judgments had not been considered in the decisions cited before the adjudicating authority by the assessee. It would be appropriate for the original authority to take a fresh look at the facts that have not been subjected to detailed scrutiny for proximity to the several decisions cited by both sides - the impugned order is set aside in its entirety - direction to restore adjudication of show cause notice to the original authority with the direction that the judicial decisions and other submissions, if any, be disposed off after detailed consideration. Application disposed off.
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