2019 (5) TMI 63 - AT - Service Tax

Rectification of Mistake - HELD THAT - The demands which has been confirmed by the adjudicating authority, amount attributable to the tax liability on 25% of freight charges is liable to be paid with interest and abatement of 75% of the freight charges is to be extended to appellant. Since the issue involving of interpretation, no penalty is imposed for the assessee. Application for ROM disposed off.

Summary

The Appellate Tribunal CESTAT Hyderabad allowed the Revenue's application for Rectification of Mistake in a final order. The tribunal clarified that the assessee is eligible for 75% abatement on freight charges. No penalty was imposed due to interpretation issues. The application for Rectification of Mistake was disposed of accordingly.