TMI Blog2013 (11) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. - Civil Review No. 51 of 2008 - - - Dated:- 21-4-2011 - Bhagwati Prasad and Prakash Tatia, JJ. Shri Ratnesh Kumar, for the Petitioner. Shri B. Poddar, Sr. Advocate, for the Respondent. ORDER Heard learned counsel for the parties. 2. The parties have gone up to the Supreme Court and in that it was observed by the Hon ble Supreme Court that the applicant may apply for review. The matter has come up before us in review. 3. We have heard the learned counsel for the parties. Our attention has been drawn to the submission made by the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon by the parties have been dealt upon and considered. The judgment has proceeded squarely on the basis of admission of the parties. 5. The learned counsel for the petitioner submitted before us that the law relied upon stood amended in the year 2005 whereby the service tax has been imposed and the amendment was made in Section 65 wherein explanation was added. The explanation reads as follows :- Explanation.- For the purposes of this section, taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration. 6. According to the learned counsel for the petitioner, if any case was dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon by the counsels remains and therefore the judgement came. 9. Having considered the aforesaid submission of the parties, we are persuaded that a judgment proceeding simply on the basis of admission cannot be considered to be a correct interpretation of law. 10. In that view of the matter, it is required that the law should be considered and only then the issue should be decided. Therefore, the judgments having proceeded only on admission cannot be considered to be a judgment decided in accordance of law and in that view of the matter, we find that there is an error on the face of the record. Therefore, in relation to the question of law, it is required to be decided afresh. 11. In that view of the matter, the judgment in question ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
