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2018 (12) TMI 666 - AT - Service TaxRectification of Mistake - Revenue's contention is that the submissions made during the course of hearing of appeal were not considered in proper perspective and the grounds urged in the appeal memo were also not considered in the said order - Held that:- Since the findings recorded by the Tribunal were based on the submissions made, by both sides, it cannot be said there was any apparent mistake in the said order, which can be rectified in terms of the miscellaneous application filed by Revenue. The right course of action on the part of Revenue under such circumstances is to seek for appellate remedy provided in the statute, instead of approaching the Tribunal for rectification of mistake, which is not apparent on the fact of the case records. The prayer made by Revenue cannot be considered - ROM Application dismissed.
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