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2015 (8) TMI 1366 - AT - Service TaxWaiver of pre-deposit - Section 35F of the CEA, 1944 - whether the appellants are liable to pay Service Tax under the category Business Auxiliary Service (BAS) for the disputed period? - Held that: - The appellant has filed the misc. application seeking to recall the final order and restore the appeal. The application is neither for Rectification of Mistake (ROM) nor an application for Restoration of Appeal (ROA). The appellant has opted to file a misc. application after final disposal of the appeal. In the first line of the misc. application the appellant has stated that the misc. application is being filed for rectification of mistake/restoration of appeal. The appellant therefore, seeks the Tribunal to bend suitably the misc. application as a ROM or ROA, which by any cannon of law is not permissible. The application per se is not maintainable. The appeal was filed on 3-10-2013 and the stay application came up for hearing after one year, on 26-11-2014, on which day the appeal was disposed. The appellant had not deposited any amount. He now puts forward a new contention that SCN was not served upon him and prays for recall of the final order of the Tribunal. In this application the appellant explains reasons for not submitting a written reply. If such practice is followed there would be no finality to any litigation. In such circumstances, we do not find any merit in the misc. application. Application not maintainable - decided against assessee.
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