TMI Blog2019 (3) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts have been recorded wrongly in the impugned Final Order, it is better to recall the Final Order and re-hear the appeal so that the errors can be rectified in toto - ROM Application disposed off. - Application Nos.: ST/ROM/41954-41956/2018 In: ST/621, 642 & 643/2011 - Misc. Order Nos. 40164-40166/2019 - Dated:- 8-3-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P.Dinesha, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in favour of the appellant. So also the appellant had relied upon the decision of the Tribunal in the case of M/s. Translanka Air Travels Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai in Final Order No. 41935/2017 dated 31.08.2017. 2.2 However, while narrating the facts in the impugned Final Order, there appears to be an error apparent on the face of record for the reason that the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cletus appearing for the respondent submitted that the appeal was on the issue of demand of service tax on overriding commission received by the appellants and there is an error with regard to the discussion of the dispute and also the facts of the case in the impugned Final Order. 4. Heard both sides. 5. Ld. Counsel for appellant has pointed out that the issue arising for consideration in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. On perusal of the impugned Final Order, it is seen that the Tribunal has discussed the facts of some other case which relates to Club or Association Service and also disallowance of CENVAT Credit with respect to three input services, namely, Rent-a-Cab Service, Health Insurance Service and Air Travel Service. In fact, it is pointed out by both sides that in another Appeal No. ST/42769/2014 file ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
