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TMI Blog2024 (10) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... . LTD. VERSUS UNION OF INDIA AND OTHERS [ 2013 (11) TMI 1002 - SIKKIM HIGH COURT] - Assessee had secured registration and had paid that service tax under the impugned provisions on their own - HELD THAT:- This civil appeal would not survive for further consideration and accordingly stands disposed of. - HON'BLE MRS. JUSTICE B.V. NAGARATHNA And HON'BLE MR. JUSTICE NONGMEIKAPAM KOTISWAR SI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a And Co, AOR Mr. Sameer Abhyankar, AOR Mr. Ayushi Bansal, Adv. Mr. Rahul Kumar, Adv. Mr. Aryan Srivastava, Adv. Mr. Aakash Thakur, Adv. Mr. Sarthak Dora, Adv. Ms. Ayushi Bansal, Adv ORDER Learned counsel for the Union of India and learned senior counsel appearing for the Assessee submitted in unison that as against the judgment dated 29.11.2012 passed by the High Court of Sikkim, both the Union o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 2 of 2013 before the Sikkim High Court. The said review petitions were allowed and it was observed that what was stated in paragraph 21 of the original judgment dated 29.11.2012 was an error apparent on the face of the record. Consequently, paragraph 21 of the judgment dated 29.11.2012 was substituted as under - 18. We, therefore, have no hesitation to hold that paragraph 21 of the judgment ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main unaltered. Consequently, the prospective operation of the judgment dated 29.11.2012 was recalled and complete relief was given to the Assessees. Learned senior counsel for the Assessee submitted that in view of order passed by the High Court in the review petitions, its appeal would no longer survive for further consideration and accordingly may be disposed of . The submission of learned seni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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