Tribunal Corrects Errors in Order, Dismisses Revenue's Application The Tribunal corrected errors in the table in the original order dated 28.9.2017 by replacing it with accurate details, including service providers and ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal Corrects Errors in Order, Dismisses Revenue's Application
The Tribunal corrected errors in the table in the original order dated 28.9.2017 by replacing it with accurate details, including service providers and correct service tax amounts. The application by M/s Eaton Industrial Systems Pvt. Ltd. was allowed, rendering the Revenue's application infructuous and dismissed. The decision finalized the correction of errors in the table as per the parties' submissions.
Issues: 1. Correction of errors in the table in the original order dated 28.9.2017. 2. Replacement of the incorrect table with the accurate details. 3. Decision on the ROM applications filed by the Revenue and M/s Eaton Industrial Systems Pvt. Ltd.
Analysis: 1. The judgment addresses the correction of errors in the table presented in the original order dated 28.9.2017. The Revenue pointed out a discrepancy in the amount mentioned in the first row of the table, where it read as Rs. 14,88,948/- instead of the correct amount Rs. 14,8,948/-. Additionally, M/s Eaton Industrial Systems Pvt. Ltd. highlighted that the table in the order pertained only to one show-cause notice, and the correct table with details of the demand confirmed should have been included. The Revenue agreed with these contentions.
2. Consequently, the Tribunal decided to replace the incorrect table in the original order with the accurate details. The revised table now includes three entries detailing the service providers, nature of services, and the correct amount of service tax. The corrected table lists service providers like Integral Marketing Consulting SL, Spain, and Espack Eurologistica S.L Spain, along with the corresponding services provided and the accurate amounts of service tax for each entry. The total amount of service tax is correctly calculated as Rs. 48,18,919.
3. The judgment concludes by allowing the application filed by M/s Eaton Industrial Systems Pvt. Ltd., as it was found to be valid. As a result, the application filed by the Revenue is deemed infructuous and dismissed. The operative portion of the order was pronounced in court, finalizing the decision on the correction of errors in the table and the replacement with the accurate details as per the submissions made by the concerned parties.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
