9911796707
Advanced Search 
TMI Blog2018 (11) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 50103-50104 of 2018 in Appeals No. 1053-1054 of 2011 - MO/50774-50784/2018-CU[DB] X X X X Extracts X X X X X X X X Extracts X X X X ..... en while still confirming demand for the normal period. The show cause notices in all these matters were issued prior to 10th May, 2013 and the amendment by way of sub-Section (2a) of Section 73 of the Act came into effect post 10th May, 2013. The order therefore is alleged to have error apparent on record. The order accordingly is prayed to be rectified and the entire demand is prayed to be set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortant fact or ignorance of settled legal principal. If a party is aggrieved of the opinion so formed in the order. The remedy lies in challenging the same before the higher forum. Difference of opinion of adjudicating authority than that of the aggrieved party cannot be called as error apparent. It amounts to rehearing of the case, which is not permissible at this stage. In the name of ROM, revie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 73 which was amended post May, 2013 does not form the basis for demand of service tax. It only has the effect of fixing the time period for 5 years instead of 18 months with an elaborate discussion with this aspect. Tribunal has formed its opinion that the amendment is only procedural in matter and since does not affect the vested right of the party adversely it can be given the retrospect ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
