2018 (6) TMI 1521 - AT - Service Tax

Rectification of Mistake - it is submitted that the Appeal cannot be dismissed in limini under the litigation policy but a decision on merit is called for - Held that - After considering the Misc. Application and noting that the issue is of a recurrent nature and involves classification of services, we recall our earlier Final Order - List the Appeal in due course for a decision on 30.07.2018 to issue notice to the respondent.

Summary

The Revenue filed a ROM against the Final Order dismissing their appeal due to low tax effect. The ROM argued that the issue had recurrent implications and required a decision on merit. The Tribunal recalled the Final Order and listed the Appeal for further consideration on 30.07.2018.