https://www.taxtmi.com/caselaws?id=251389 The High Court ruled in favor of the appellant in a service tax appeal case. The court held that the Appellate Tribunal had the power to rectify mistakes under Section 35C(2) of the Central Excise Act, 1944, and remitted the matter back to the CESTAT for reconsideration. Additionally, the court found that the amended provision of Rule 3(2) of the Export of Services Rules, 2005, was not applicable to the appellant's case for a specific period, leading to the judgment favoring the appellant and closing the related Miscellaneous Petition without costs. en-us Thu, 08 Dec 2011 00:00:00 +0530 Fri, 12 Sep 2014 10:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251389 The High Court ruled in favor of the appellant in a service tax appeal case. The court held that the Appellate Tribunal had the power to rectify mistakes under Section 35C(2) of the Central Excise Act, 1944, and remitted the matter back to the CESTAT for reconsideration. Additionally, the court found that the amended provision of Rule 3(2) of the Export of Services Rules, 2005, was not applicable to the appellant's case for a specific period, leading to the judgment favoring the appellant and closing the related Miscellaneous Petition without costs. Case-Laws Service Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251389