Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1297 - AT - Service TaxRectification of Mistake - mistake apparent from the face of record or not - provision with regard to conducting audit under Service Tax has been held ultra vires by the Hon’ble Apex Court. The silence of this Tribunal in the impugned Final Order to this effect - Held that:- No case law of Hon’ble Apex Court as impressed upon by the appellant about no provisions of audit in Service Tax is placed on record. Perusal of grounds of appeal shows that though the audit note dated 19.11.2010 is objected but Department is not alleged to have wrongly conducted the said audit. The silence in that respect in the impugned final order cannot be held to be an error apparent on record. Time Limitation - Held that:- Since it is one of the grounds of the appeal finding no mention in the order adjudicating upon the same is definitely an error apparent on record. In para 8 of the Final Order, ACs for the Server Rooms are held to be the inputs used in providing output service. Perusal of the order of original authority makes it clear that those ACs were also not considered as input as is apparent from last lines of para 15 of the said order. Thus, the order of original adjudicating authority has been modified to include AC’s of server room also to be the inputs. Hence, dismissing the appeal altogether is an error apparent on record. Application allowed in part.
|