2016 (6) TMI 719 - SCH - Service Tax

Rejection of declaration under VCES, 2013 - whether an appeal under Section 86 of the Finance Act, 1994 against the order of rejection of declaration under VCES, 2013 filed by the assessee is maintainable. The appeal was disposed on the basis of incorrect facts, the Review Petition is only to be allowed - Apex Court recalled its order 2015 (4) TMI 119 - SUPREME COURT for re-hearing and fresh decision.

Summary

The Supreme Court recalled a judgment dated 24.03.2015 in Civil Appeal No. 3135/2015 as it was based on incorrect facts. The Review Petition was allowed because the Revenue had filed an appeal before the Customs Excise & Service Tax Appellate Tribunal against a previous decision. The case will be heard again before the appropriate Bench.