2016 (3) TMI 785 - AT - Service Tax

CESTAT Mumbai denies rectification request for taxable Cleaning Services

The Appellate Tribunal CESTAT Mumbai dismissed the application for rectification of mistake in the final order concerning taxable Cleaning Services, ... Rectification of mistake - taxability of cleaning services - classification under Notification No. 45/2010-ST dated 20th July, 2010Rectification of mistake - taxability of cleaning services - Application for rectification of the final order holding the appellant's cleaning services to be taxable. - HELD THAT: - The Tribunal examined the appellant's plea that, in view of Notification No. 45/2010 ST dated 20 July 2010, the cleaning services rendered by the appellant fell within the excepted/classified categories. The Bench noted that paragraph 6 of its final order dated 04.08.2015 had clearly recorded the reasons for holding the cleaning services taxable. The appellant failed to bring any material on record to demonstrate that those findings were inconsistent with the facts or that there was an apparent error on the face of the record. In the absence of any such showing, the Tribunal found no basis to treat the assertion as a clerical or apparent mistake warranting rectification.Application for rectification dismissed; no error apparent on the face of the record in holding the cleaning services taxable.Final Conclusion: The application for rectification of the final order is rejected; the earlier finding that the appellant's cleaning services are taxable is upheld and the rectification petition is dismissed. The application for rectification of mistake in the final order regarding taxable Cleaning Services is dismissed by the Appellate Tribunal CESTAT Mumbai. The Tribunal found no error apparent on the face of the record. (Case citation: 2016 (3) TMI 785 - CESTAT MUMBAI)