9911796707
TMI Blog2012 (12) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by both the members independently. Reliance placed on the decision of Suzlon Infrastructure Ltd. (2009 (5) TMI 64 - BOMBAY HIGH COURT) wherein the Hon'ble High Court hold that the application for ROM is maintainable but in that case, both the Members had not given finding on some issues but in this present case Member (Judicial) allowed the appeal on merit and Member (Technical) dealt with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as the penalties. It is further submitted by the learned Counsel for the applicant that the Hon'ble Member (Technical) has disagreed with the view taken by the Member (Judicial), therefore, he held that the appellant are liable to pay service tax under the category of Business Auxiliary Service' and also considered the issue relating to export of service, limitation and penalty. As there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness Auxiliary Service and the extended period of limitation has rightly been invoked." 2.1 It is further contended by the learned Counsel for the applicant that as Member (Judicial) has not given his findings on the issue of export of service and limitation, therefore, there is a mistake apparent on the records. It is further submitted that the facts of the applicant's case are different from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion between the members, the application for ROM is maintainable. 4.1. There was an order passed on 20.06.2012 wherein the Member (J) has given his findings on merit that the applicant is not liable to pay service tax under the Business Auxiliary Service as alleged, therefore, he has not gone into other issues raised by the learned Counsel for the applicant. On the other hand, the Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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