2019 (3) TMI 1514 - AT - Service Tax

Rectification of mistake - it was alleged that the issue not considered in proper perspective - apparent error on the face of record or not - Held that - On perusal of the order dated 10.04.2018 vis- -vis the proposals made in the show cause notice, we find that the Tribunal has not discussed about the applicability of the provisions of clause (zx) of clause (105) of Section 65 ibid to the facts of the present case - there is apparent mistake in the order dated 10.04.2018, which can be called for rectification - ROM application allowed.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the Revenue's miscellaneous application for rectification of mistake in an order dated 10.04.2018. The Tribunal found that the provisions of clause (zx) of Section 65 were not properly considered in the previous order and listed the appeal for final hearing on 28.03.2019.