TMI Blog2018 (12) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal were based on the submissions made, by both sides, it cannot be said there was any apparent mistake in the said order, which can be rectified in terms of the miscellaneous application filed by Revenue. The right course of action on the part of Revenue under such circumstances is to seek for appellate remedy provided in the statute, instead of approaching the Tribunal for recti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perspective and the grounds urged in the appeal memo were also not considered in the said order. 3. On going through the case records including the order dated 27.03.2018, we find that upon hearing both sides, this Tribunal has recorded the observations that the services provided by the transporter should not fall under the taxable category of GTA service . Since the findings recorded by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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