2017 (4) TMI 752 - AT - Service Tax

Maintainability of application - Rectification of Mistake - Held that - Provisions of Section 35C(2) mandates that any application for ROM needs to be filed within six months from the receipt of the said order - The application for ROM in this case has been filed on 1-8-2016 which is almost after a year after receipt of the certified copy of the order. On the ground of limitation only, the application for ROM filed by the Revenue is dismissed - decided against Revenue.

Summary

Issues: Application for Rectification of Mistake (ROM) regarding Service Tax liability not contested before first appellate authority.

In the judgment delivered by the Appellate Tribunal CESTAT MUMBAI, the Revenue filed an application for Rectification of Mistake (ROM) in their Final Order dated 29-7-2015, seeking to rectify the dropping of proceedings related to Service Tax liability which was not contested before the first appellate authority. The learned DR argued that the demand of approximately ?1.20 crore was not contested by the respondent-assessee before the lower authority. After hearing both sides and examining the records, the Tribunal noted the need to address the maintainability of the ROM application rather than delving into the merits of the case presented by the Revenue. The Tribunal observed discrepancies in the timeline of the order's receipt by the litigants, as indicated by the certified copy and the inward rubber stamp. Section 35C(2) stipulates that an application for ROM must be filed within six months from the receipt of the order. In this case, the ROM application was submitted on 1-8-2016, nearly a year after the certified copy was received. Consequently, the Tribunal dismissed the ROM application on the grounds of limitation, emphasizing the importance of adhering to statutory timelines for such requests. The judgment underscores the significance of timely filing ROM applications in accordance with statutory provisions to ensure the validity of such requests.