TMI Blog2014 (9) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate 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. 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. - matter remitted back to tribunal - Decided in favor of assessee. - C.M.A. No. 3302 of 2011 - - - Dated:- 8-12-2011 - D. Murugesan and N. Kirubakaran, JJ. Shri P. Anbarasan, for the Appellant. Shri Ravi Ananthapadmanabhan, CGSC, for the Respondent. JUDGMENT By consent, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax in respect of courier service rendered by them for the period between 15-3-2005 and 15-6-2005. The show cause notice was responded on-the ground that under Section 65 of the Finance Act, 1994, the courier service should mean any service provided to a client by a courier agency in relation to door to door transportation of time sensitive documents, goods or articles and thereby the service is contracted to be performed till such time the documents or goods has been delivered to the addressee. Thus, there cannot be any courier service without involving transportation upto the door of the addressee and the service is stretched upto the point of final destination. As for the period covereB under the show cause notice, there is no dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent on record. The said miscellaneous petition was filed under Section 35C(2) of the Central Excise Act, 1944, for rectification of the mistake, in terms of Section 83 of the Finance Act, 1994. The CESTAT dismissed the petition on the ground that there is no statutory provision for the CESTAT to entertain the petition for rectification in case of service tax appeals. This order is put in issue in this appeal. 6. We have heard the respective learned counsel appearing for the appellant/assessee and the learned standing counsel for the respondent/Revenue. 7. Section 35C of the Central Excise Act, 1944, relates to the orders of the Appellate Tribunal, in that, sub-section (1) contemplates that the Appellate Tribunal may, after giving the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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