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2020 (12) TMI 1322 - AAAR - GSTRectification of mistake - error apparent on the face of record - Export of services or not - Commission received by the Applicant in convertible Foreign Exchange for rendering services - intermediary services - zero rated tax - section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017 - HELD THAT:- On perusal of the aforesaid Order dated 11.12.2019, it is seen that all the submissions and contentions put forth by the Applicant have been duly considered by this Appellate Authority. It was only after due considerations of all the submissions and contentions, set forth by the Applicant. that this Appellate Authority had arrived at the conclusion that there was no error apparent on the face of the record. as being alleged by the Applicant, and hence, rectification application dated 21.08.2019 was rejected by observing that the interpretations, being drawn by the Applicant with regard to Section 97(2)(e) of the CGST Act, 2017 which empowers the Authority for Advance Ruling as well as the Appellate Authority for Advance Ruling to pronounce ruling on the question of “determination of the liability to pay tax on any goods or services or both, was clearly debatable in view of the differing interpretations drawn by this Appellate Authority, and therefore, this Appellate Authority vide Order dated 11.12.2019 had held that there was no error apparent on the face of the record, which would warrant rectification of the original Order dated 22.03.2019 passed by this Appellate Authority under Section 102 of the CGST Act, 2017. For arriving at the aforesaid conclusion, this Appellate Authority had considered all the case laws, cited by the Applicant in his original application dated 21.08.2019, wherein the Hon'ble Courts and Tribunals have laid down the principles of law with regard to the true interpretation of the term 'mistake' or 'error', when used with the term ‘apparent' in the various Acts, the presence of which in the Order would warrant the invocation of the rectification provision laid down under those particular Acts. As regards the supplementary submissions filed by the Applicant on 16.12.2020, wherein it was stated that the Department has accepted the ruling pronounced by the Hon'ble Kerala High Court in SUTHERLAND MORTGAGE SERVICES INC VERSUS THE PRINCIPAL COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, KOCHI, THE COMMISSIONER OF STATE TAX, ASSISTANT COMMISSIONER, KAKKANAD RANGE-4 [2020 (3) TMI 186 - KERALA HIGH COURT], it is stated that it has no bearing upon the outcome of the instant Application filed by the Applicant. The Miscellaneous Application dated 25.09.2020 filed by the Applicant is not legally maintainable, and hence the same is liable to be rejected
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