Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 689 - AT - Service TaxRectification of mistake - interchange of figures in the order - incorrect appreciation of facts - Held that:- there is an inadvertent interchange of figures inasmuch as the service tax demand under IPR service is ₹ 13,12,41,198/- and under franchise service is ₹ 20,27,06,713/ but these figures have got inter changed in opening para of the CESTAT order. - order rectified on this ground. Incorrect appreciation of facts - non-consideration of observation given in para 29 of the order in original - no findings has been given on penalty leviable under Sections 76 and 77 - Held that:- rectification of so called mistakes sought at Sr. No. (ii), (iii) and (iv) do not fall in this category. - ROM rejected on these grounds. Decided partly in favor of assessee.
|