2014 (9) TMI 415

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.... Service Tax Appellate Tribunal, Chennai is correct in holding that there is no express statutory provision for filing application for rectification in orders in service tax appeals disposed of by the Tribunal, especially when Section 35C(2) of Central Excise Act, 1944 empowers the Appellate Tribunal to rectify the mistake, as held by the Karnataka High Court reported in 2011 (266) E.L.T. 163 (Kar.) and the CESTAT, West Zonal Bench, Mumbai, reported in 2010 (262) E.L.T. 507 (Tri.-Mumbai) and the CESTAT, South Zonal Bench, Bangalore, reported in 2007 (7) S.T.R. 142 (Tri.-Bang.)? 2.      Whether the Customs, Excise and Service Tax Appellate Tribunal, Chennai, is correct in holding that the service tax for the period ....

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....on from service tax levy. 4. The said explanation was not acceptable to the Original Authority and accordingly, by Order-in-Original dated 31-8-2006, the demand was confirmed and the appellant was also imposed with penalty under Section 76 of the Finance Act, 1994. This order was taken on appeal before the Commissioner of Central Excise (Appeals), Chennai, who, by order dated 26-9-2007, allowed the appeal and set aside the Order-in-Original. However, as per the direction of the Committee of Commissioners, the said order of the Commissioner of Excise (Appeals) was appealed by the Department before the CESTAT. The CESTAT, by order dated 19-2-2010, allowed the appeal setting aside the order of the Commissioner of Central Excise (Appeals)....