TMI Blog2010 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ravindran, Member (J) REPRESENTED BY : None, for the Appellant. Shri K.S. Chandrasekhar, JDR, for the Respondent. [Order (Oral)]. - This application for rectification of mistake is filed by the applicant seeking to rectify the mistakes in Final Order No. 633/2010 dated 29-3-2010 [2010 (20) S.T.R. 226 (Tri.)]. Vide Final Order dated 29-3-2010, this Bench had held that the appellant is liable to pay the Service Tax on the Goods Transport Agency from whom he has received the services, but remanded the matter back for limited purpose of quantification of the duty after granting 75% abatement to the appellant. 2. The grounds in the application of the applicant are as under :- "2. In para 8 of the Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the services taken from Goods Transport Operators (Private Truck Operators) i.e. same issue which has been raised by the Appellants in their Appeal. In the case of Lakshminarayana Mining Company, this Hon'ble Tribunal has held that no service tax can be levied on the services received from Goods Transport Operators (private truck operators). This decision is squarely applicable to the facts of the case of the Appellants. The appellants humbly submit that though the issue raised by the Assessee in the case of Kanakadurga Agro Oil Products, is about eligibility of 75% abatement, they also raised the issue that they paid service tax wrongly even though the services have been rendered only by private truck operators. In this case, in para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r protest." 3. The applicant is absent nor is there any request for adjournment. Since the issue involved in this case is in narrow compass, I take up the application for rectification of mistake for disposal in the absence of any representation from the assessee. 4. Heard the learned JDR. 5. On perusal of the records, I find that the claim of the assessee/applicant today is that the assessee has received the services from Goods Transport Operators and Truck Owners and not from Goods Transport Agencies. It is his submission that they had taken this plea before the lower authorities and no findings have been given. On perusal of the Appeal Memoranda filed by the applicant and the Grounds of Appeal, I find that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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