2018 (6) TMI 923 - AT - Service Tax

Rectification of Mistake Application - time limitation - Held that - as regard limitation we have directed the adjudicating authority to consider the issue on limitation also - As regard the issue of taxability on the services related to International Finance Corporation we find that though the submission was recorded in para 3 of the order dt. 25.9.2017 but no finding was given. Therefore the adjudicating authority is also directed to reconsider the taxability on the service related to International Finance Corporation - application for ROM allowed.

Summary

Issues:
1. Rectification of mistake in the Tribunal's order regarding demand being time-barred.
2. Exemption of service related to Extra Commercial Borrowing from International Finance Corporation.
3. Lack of findings given on certain submissions in the Tribunal's order.

Analysis:

Issue 1: Rectification of mistake in the Tribunal's order regarding demand being time-barred
The applicant filed a miscellaneous application seeking rectification of a mistake in the Tribunal's order dated 25.9.2017. The applicant's counsel referred to the judgment of Nizam Sugar Ltd. Vs. Commissioner to argue that the demand was time-barred. However, no finding was provided on this submission in the Tribunal's order. After considering both sides' submissions, the Tribunal directed the adjudicating authority to reconsider the issue of limitation, taking into account the judgment of the Hon'ble Supreme Court in the case of Nizam Sugar Ltd.

Issue 2: Exemption of service related to Extra Commercial Borrowing from International Finance Corporation
The applicant also argued that the service related to Extra Commercial Borrowing from International Finance Corporation should be exempted, citing the decision in Coastal Gujarat Power Ltd. The Tribunal noted that although this submission was recorded in the order dated 25.9.2017, no finding was given on this issue. Therefore, the Tribunal directed the adjudicating authority to reconsider the taxability of the service related to International Finance Corporation in light of the decision in Coastal Gujarat Power Ltd.

Issue 3: Lack of findings given on certain submissions in the Tribunal's order
It was observed that certain submissions made by the appellant were not addressed with findings in the Tribunal's order dated 25.9.2017. As a result, the Tribunal allowed the miscellaneous application in the above terms, directing the adjudicating authority to reconsider the issues of limitation and taxability in accordance with the relevant judgments cited by the appellant. The order was pronounced in court, and the applicant's request for rectification was granted.

This detailed analysis highlights the key issues raised in the judgment and the Tribunal's directions for reconsideration based on the submissions made by the parties involved.