2016 (12) TMI 1232 - AT - Service Tax

Rectification of mistake - there is error apparent on the face of the record in the form of non-existence of the submission made in respect of non-availability of the tax on the ground that the goods were manufactured - Held that - any exemption from service tax is irrelevant in the context of inclusion of service tax in the amounts billed to the principals as job-work charges - no error on face of record - application of ROM dismissed.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed an application for Rectification of Mistake as there was no error apparent on the face of the record regarding the submission made by the applicant in respect of non-availability of tax on manufactured goods. The Tribunal had already dealt with this issue elaborately in its final order.