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2018 (6) TMI 8 - AT - Service TaxRectification of mistake - certificate of Chartered Accountant was available but not produced - unjust enrichment - Whether document which was available but not produced before the Tribunal, can be considered by the Tribunal as rectification of mistake? - time limitation - Held that:- The issue of limitation has specifically been considered in para 5.2 of the order and thus there is no mistake as far as the issue of limitation. Non-production of certificate - Held that:- There is nothing in the said certificate of the Chartered Accountant to negate the arguments. In these circumstances, even if the certificate was produced, it could not have made any difference to the final order. ROM Application dismissed.
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