Tribunal allows Rectification of Mistake application in service tax appeal

The Tribunal allowed the Rectification of Mistake (ROM) application in a service tax appeal, finding that the failure to consider the work order specifying the scope of work in the previous order constituted an error apparent on the face of the record. The Tribunal recalled the earlier order, remanded the matter to the Adjudicating Authority for fresh adjudication, and directed a reassessment of tax liability based on the scope of work outlined in the work order. The ROM application was granted, and the appeal was allowed for further consideration.

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Issues: Rectification of mistake application in service tax appeal.

The appellant filed a Rectification of Mistake (ROM) application in response to the final order dated 03/05/2018, claiming that the Tribunal failed to consider a work order dated October 13, 2008, which outlined the scope of work. The appellant argued that the Tribunal's previous order did not take into account the fact that the scope of work included both material and labor costs to be provided by the appellant. The Tribunal agreed with the appellant's contention, noting that the work order specified providing and fixing of electric point wiring, including material to be supplied by the appellant. The Tribunal found that the failure to consider this aspect amounted to an error apparent on the face of the record. Consequently, the Tribunal recalled the earlier order and remanded the matter to the original Adjudicating Authority for a fresh adjudication, directing them to consider the scope of work and determine the tax liability accordingly based on the relevant provisions of the service tax law at the time. The ROM application was allowed, and the appeal was allowed by way of remand.

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