Rectification Petition Dismissed: Alleged Errors Not Mistakes Apparent from Record, No Merit in Claims for FY 2011-12 and FY 2010-11.

The Tribunal's order rejecting the rectification application was upheld, as the alleged errors did not constitute mistakes apparent from the record. The Tribunal found no merit in the petitioner's claims regarding foreign exchange consideration for FY 2011-12, the appeal for FY 2010-11, or the distinction from the Balaji Telefilms decision. Consequently, the petition was dismissed with no order as to costs.

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Issues Involved:
1. Whether the Tribunal committed a mistake apparent on record by holding that the petitioner had not received the entirety of the consideration in foreign exchange for FY 2011-12.
2. Whether the Tribunal erred in not allowing the petitioner's appeal for FY 2010-11 despite answering the question of law in favor of the petitioner.
3. Whether the Tribunal wrongly distinguished the decision in Commissioner of Service Tax-VI v. Balaji Telefilms Ltd.

Summary:

Issue 1: Consideration in Foreign Exchange for FY 2011-12
The petitioner contended that the Tribunal committed a clear mistake apparent on record by holding that the petitioner had not received the entirety of the consideration in foreign exchange for FY 2011-12. The Tribunal, in its original order, found that the petitioner had not claimed the benefit of export of service for the entire amount as the entire consideration was not received in convertible foreign exchange. The Tribunal's finding was based on substantial amounts received in Indian Rupee from Sony Picture Entertainment India Ltd. on behalf of M/s. MSM Singapore Pte. The Tribunal concluded that the petitioner's claim involved disputed facts, which cannot constitute a mistake apparent from the record. The Tribunal's rejection of the rectification application on this ground was upheld.

Issue 2: Appeal for FY 2010-11
The petitioner argued that although the Tribunal answered the question of law in their favor, it erred in not allowing the appeal for FY 2010-11 in the operative portion of the final order. The Tribunal had observed that for the period post-27th February 2010, the benefit of export of service was extended to the petitioner to the extent of payment received in convertible foreign exchange. This observation was found to be consistent with the Tribunal's original order, and thus, the petitioner's contention did not constitute a mistake apparent on record.

Issue 3: Distinguishing Balaji Telefilms Decision
The petitioner claimed that the Tribunal wrongly distinguished the decision in Commissioner of Service Tax-VI v. Balaji Telefilms Ltd. on the premise that the feed in the present matter did not leave India, whereas it did. The Tribunal had dealt with this decision and found it distinguishable on facts. The Tribunal's rejection of the rectification application on this ground was justified as it did not amount to a mistake apparent from the record.

Conclusion:
The Tribunal's order rejecting the rectification application was upheld as none of the errors agitated constituted a mistake apparent from the record. The petition was dismissed with no order as to costs.

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