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2015 (2) TMI 432 - CESTAT MUMBAIRectification of mistake - Delay in filing ST-3 returns - Held that:- It is seen that neither in the show cause notice nor in the impugned order the fact of filing of the return by the appellant on 28/03/2007 has been recorded anywhere. Therefore, we requested the Ld. A.R appearing for the Revenue to show us in which part of the order appealed against, this fact has been recorded or in which part of the show cause notice this fact is recorded. The ld. A.R fairly conceded that the fact of the ST-3 return having been filed on 28/03/2007 is neither mentioned in the order nor in the show cause notice. If that be so, Revenue cannot allege that this Tribunal has committed an error. Thus, this ground mentioned in the application of the rectification of the mistake is a new ground, which cannot be considered at this stage. Accordingly, we do not find any merit in the ROM application filed by the Revenue - Decided against Revenue.
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