2018 (10) TMI 539 - AT - Service Tax

Rectification of Mistake - The error that is sought to be rectified is on the ground that the Bench has not recorded any findings on the issue of taxability on Goods Transport Agency Services - Held that - The lower authority needs to be given an opportunity to reconsider the issue in respect of the goods transport agency services in its entirety keeping in mind the Order-in-Original already passed - the Adjudicating Authority should take up the matter for disposal on the supply of tangible goods service as remanded by our Final Order dated 20.05.2016 and as also GTA services is remand proceedings. Application for rectification of mistake stands disposed of.

Summary

Issues Involved:
Rectification of mistake in Final Order regarding taxability of Goods Transport Agency Services.

Analysis:
The judgment pertains to an application for rectification of mistake in Final Order No. A/30606/2016 dated 20.05.2016 in appeal No ST/2490/2011. The issue at hand is the taxability of Goods Transport Agency (GTA) Services. It is noted that the Bench did not record any findings on this issue despite it being argued before them. The Adjudicating Authority, in the impugned order, concluded that the appellant should not be charged with service tax under GTA services for goods transported by their own trucks. However, despite this finding, the Adjudicating Authority confirmed the entire demands. The Tribunal observed that the lower authority needs to reconsider the issue of GTA services comprehensively, taking into account the Order-in-Original already passed. The Bench clarified that the Adjudicating Authority should dispose of the matter concerning the supply of tangible goods service as per the remand order dated 20.05.2016, including GTA services in the remand proceedings.

In conclusion, the application for rectification of mistake was disposed of with the directive for the Adjudicating Authority to reexamine the issue of taxability of Goods Transport Agency Services in light of the remand order and the findings in the original order regarding the supply of tangible goods service. The judgment emphasizes the need for a thorough reconsideration of the tax liability in respect of GTA services and the importance of following the directives provided in the remand order for a comprehensive determination of the service tax liability.