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TMI Blog2018 (2) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... which requires rectification. ROM application being devoid of merits is set aside. - ST/ROM/40654/2017 in ST/00123/2007 - 40683/2017 - Dated:- 6-12-2017 - Smt. Sulekha Beevi, C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant: Shri Prasanna Krishnan, Cons. For the Respondent: Shri S. Govindarajan, AC (AR) ORDER Per: Sulekha Beevi C.S. The above application for rectification of mistake is filed by Revenue seeking to rectify the mistake in the Final Order passed by the Tribunal on 11 no 11.01.2017. 2. On behalf of the Revenue, the Ld. AR Shri S. Govindarajan reiterated the grounds stated in the application, which are as under:- 4. Hon'ble CESTAT vide Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purview of tax exemption granted by section 72(1) of the Finance Act, 1994, to the extent of the hire charges received shall be exigible to service tax in respect of the vehicles let on hire. It appears that the Final Order has been passed on the presumption that assessee is providing vehicles on hire only whereas the assessee have provided vehicles for chartered trips and conducted tours also in addition to letting its vehicles on hire. 7. The applicant accordingly prays that the Hon'ble Tribunal may be pleased to pass orders rectifiying the above two mistakes apparent on record in the Final Order No.40096/2017, dated 11.01.2017 and direct the respondent to calculate the tax liability in respect of all income which are excluded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order. The Tribunal has no power to review its order. Further to analyse whether the exemption is applicable or not will require long drawn exercise. Any debatable point of law is not a mistake apparent on the face of record. An appeal cannot be reheard or redecided in the guise of rectification application. The power of rectification is restricted to mistakes apparent from the record, calling for amendment of the order. The mistake must be obvious and patent one. In the application submitted by the Revenue, in our view, there is no error apparent on the face of record, which requires rectification. The Revenue has a right of appeal if they are aggrieved by the order. From the above, we find that the ROM application is devoid of merits, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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