9911796707
TMI Blog2014 (9) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... d Service Tax Appellate Tribunal, Chennai is correct in holding that there is no express statutory provision for filing application for rectification in orders in service tax appeals disposed of by the Tribunal, especially when Section 35C(2) of Central Excise Act, 1944 empowers the Appellate Tribunal to rectify the mistake, as held by the Karnataka High Court reported in 2011 (266) E.L.T. 163 (Kar.) and the CESTAT, West Zonal Bench, Mumbai, reported in 2010 (262) E.L.T. 507 (Tri.-Mumbai) and the CESTAT, South Zonal Bench, Bangalore, reported in 2007 (7) S.T.R. 142 (Tri.-Bang.)? 2. Whether the Customs, Excise and Service Tax Appellate Tribunal, Chennai, is correct in holding that the service tax for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion from service tax levy. 4. The said explanation was not acceptable to the Original Authority and accordingly, by Order-in-Original dated 31-8-2006, the demand was confirmed and the appellant was also imposed with penalty under Section 76 of the Finance Act, 1994. This order was taken on appeal before the Commissioner of Central Excise (Appeals), Chennai, who, by order dated 26-9-2007, allowed the appeal and set aside the Order-in-Original. However, as per the direction of the Committee of Commissioners, the said order of the Commissioner of Excise (Appeals) was appealed by the Department before the CESTAT. The CESTAT, by order dated 19-2-2010, allowed the appeal setting aside the order of the Commissioner of Central Excise (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 35C contemplates a power on the Appellate Tribunal to rectify any mistake apparent from the record within a period of six months from the date of the order. The above provision is made applicable by virtue of the provisions of Section 83 of the Finance Act, 1994, relating to service tax. 8. Both the respective learned counsel appearing on either side do not dispute the above position of law. In that event, the finding of the CESTAT holding that there is no statutory provision for filing application for rectification in case of service tax appeals is unsustainable and is liable to be set aside. 9. Accordingly, the impugned order of the CESTAT is set aside and the matter is remitted back to the CESTAT for consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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