2018 (7) TMI 1794 - AT - Service Tax

Rectification of Mistake - In paragraph 21 of the order demand in respect of issue no. 1,2 & 3 are set aside but consequential penalties were also not expressly set aside - Held that - onsidering the fact that on issue no. 1,2 & 3 it has been held by this Tribunal that the demands are not sustainable, therefore, consequential penalties are also not imposable - paragraph 21 of that order will be read as - In view of the above, demands in respect of issue no. 1,2 & 3 are set aside, therefore, consequential penalties are also set aside. Application for ROM allowed.

Summary

The Appellate Tribunal CESTAT Chandigarh rectified a mistake in their order, setting aside demands in issue no. 1, 2 & 3, along with consequential penalties. The rectification was made as demands were found not sustainable, leading to penalties being not imposable. The application for rectification was disposed of accordingly.