2008 (6) TMI 67 - AT - Service Tax

Tribunal set aside the order of Commissioner (A) of levy of interest - Revenue seeks rectification in Tribunal s final order Commissioner itself holds that the service tax amount paid by the respondents herein was not payable and hence the respondents are entitled to refund revenue s appeal against that order is still pending before Tribunal - Therefore there is an obvious error in order of Tribunal in setting aside the levy of interest revenue s ROM application is allowed

Summary

The Revenue sought rectification of an error in the Tribunal's final order setting aside the levy of interest. The Tribunal allowed the ROM application, recalling the final order and directing re-hearing of the appeals along with pending Revenue's appeals.