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2020 (1) TMI 505 - HC - Service TaxRectification of mistake - furnishing of copy of the multimodal certificate issued by the Director-General of Shipping - allegation of mistake on the part of its consultant in enclosing the original certificate only for the period commencing from September 2014 - HELD THAT:- The fact remains that the petitioner has given partial relief on the strength of the renewal is a certificate for the period after September 2014. Since there is a bona fide mistake and but for the non-filing of the original certificate of registration issued to the petitioner for the earlier period, the demand would not have been confirmed. I’m therefore convinced that the petitioner is entitled to the relief. Merely because renewal certificate for the earlier period was not produced earlier cannot mean that the order cannot be rectified under section 74 of the Finance Act, 1994. Ultimately, it is the duty of the respondent to pass a fair order and it is no part of the duty to deny the benefit which was legitimately available to the petitioner if materials were brought to the knowledge of the respondent though subsequently. The writ petition is allowed with liberty is given to the respondent to call upon the petitioner to pay the tax for services if any which are outside the purview of the Circular No.197/7/2016-ST dated 12.8.2016 issued by the Department of Revenue after due notice to the petitioner.
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