2014 (10) TMI 687 - AT - Service Tax

Rectifications of mistake - Typographical mistake - Held that - as appellant had not provided any service regarding which the appellants are liable to pay service tax on reverse charge mechanism in respect of any service provided or to be provided by or to such installations, structures and vessels or for supply of any goods connected with such activity to installations, structures and vessels within the continental shelf and the exclusive economic zone of India, the appellants are entitled for refund - Rectification done.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed rectification of mistake in final order 2013-TIOL-1904-CESTAT-MUM, stating that the appellant is entitled to a refund as they had not provided any taxable service. The impugned order was set aside, and the appeals were allowed.ROM applications were allowed.