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2016 (11) TMI 646 - CESTAT MUMBAIRectification of mistake - services of transmission of financial messages through swift services - telecommunication services - Held that: - detailed order was passed by which the service was held to be classifiable under the category of "Banking and Other Financial Services". Once by detailed findings, the tribunal concluded that the services is classifiable under banking and other financial services, there is no purpose to discuss that whether the claim of the appellant on the services of telecommunication services is correct or not. Therefore by classifying the services in question under banking and financial services it stands concluded that the telecommunication services as claimed by the appellant is not relevant. Time bar - Held that: - the fact and circumstances of the present case as well as case of the bank of Baroda are absolutely identical. In the bank of Baroda case which was solely relied upon in this case, in para 7.6 it was clearly discussed that even though the penalty is not imposable under section 80 but as per first proviso to Section 73 which is independent to Section 80, extended period can be invoked. As per our above discussion, we find that applicant could not make out the case for rectification of mistake in the order as no mistake is apparently arising out of such order. We therefore dismiss the ROM application
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