TMI Blog2017 (3) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... s clear and unambiguous in holding that service tax is not payable in the present case. Our other observations and findings in para 12(a) to 12(c) are observations which we cannot rectify in this proceeding as an appeal against the final order is now pending before the apex court. ROM application disposed off. - ST/89464/14-MUM - M/85920/17/STB - Dated:- 16-2-2017 - Mr Ramesh Nair, Member(J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity had been reviewed were sustainable and therefore no service tax was payable in the present case, the Tribunal ought to have simply dismissed the Revenue's appeal instead of discussing other issues and making observations inparas 12(A), 12(B) and 12(C) of the order. 2. We have heard submissions made by both sides on the Application seeking Rectification of mistake and have also taken n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) are observations which we cannot rectify in this proceeding as an appeal against the final order is now pending before the apex court. In these circumstances it will be judicially improper for us to pass any order or clarification on this aspect. The Respondent, in any case has the liberty to contest this aspect of the matter, if so desire, before the Apex Court. 5. The Application seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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