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2016 (1) TMI 971

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..... ed 11.08.2015 we have disposed of the appeal recording therein that the amount involved in this case is less than ₹ 5 lakhs, factually it is incorrect. Accordingly, we recall our final order No. A/2637/15/STB dated 11.08.2015 and restore the appeal to its original numbers and take up the same for disposal. The amount collected excess of contracted amount and retained by the assessee in re .....

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..... 2. None appeared for the respondent despite notice. Heard learned DR and perused the records. 3. As the issue involved lies in a narrow compass we take up the application for rectification of mistake for disposal. 4. On perusal of the records, we find that by our final order dated 11.08.2015 we have disposed of the appeal recording therein that the amount involved in this case is less th .....

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..... in appeals No. ST/230/2009, ST/334 335/2010, vide final order No. A/1353-1355/15/STB dated 12.05.2015 - on the very same issue held in favour of the assessee and rejected Revenue's appeal holding that the amount collected excess of contracted amount and retained by the assessee in respect of transit fees is not covered under the category of banking and other financial services'. Since .....

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