Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1889 - AT - Service TaxRectification of mistake - error apparent on the face of record - consideration of decisions mentioned - HELD THAT:- From the record it is noticed that Ld. AR had submitted a paper book of decisions in support of the appeal and cited the decisions at Sr. No. 9 to 11 in support of his arguments. The said decisions cited at Sr. No 9 to 11 could not be considered and because of oversight, they were missed in the order while dismissing ground no. 2 of the appeal filed by the assessee. The decisions at Sr. No. 9 to 11 of the paper book of the decisions submitted by the assessee in support of ground no. 2 of the appeal, though were cited before us, but because of oversight it could not be considered or distinguished in the order while dismissing ground no. 2 of the appeal filed by the assessee - thus, there is ‘mistake apparent from record’, therefore, we recall our decision on ground no. 2 of the appeal in order dated 19.03.18 and direct the Registry to fix the matter for re-hearing on ground no. 2 and as such this ground of appeal will be heard afresh on merits. Application allowed.
|