2006 (9) TMI 11 - AT - Service Tax

Service Tax Rectification of mistake The contention of the assessee is that no demand u/s 68 of Finance Act, can be made in absence of any notice u/s 73 ibid, is accepted by Tribunal No infirmity in impugned order Demand set aside

Summary

The Appellate Tribunal CESTAT in New Delhi heard a rectification application by the Revenue regarding a mistake in mentioning the issue as not settled by the Hon'ble Supreme Court instead of settled. The Revenue argued that the issue in the case was different from a previous Supreme Court decision. The assessee contended that no demand under Section 68 could be made without a notice under Section 73, leading to the demand being set aside in the present case. The Tribunal rejected the Revenue's application and upheld the decision to set aside the demand.