TaxTMI 
TaxTMI 
2015 (9) TMI 1387
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.... Judicial-Member (myself) has not given findings on the following three issues, which were also before this Tribunal, although Member (Technical) has given his opinion. The issues are as follows:- (i) Whether the arrangement services were provided beyond the Indian territory and hence on that count also the arrangement services would not be liable for Service Tax. (ii) Whether the tax demand of Rs. 2,82,88,914/- for period prior to 18.4.2006 on arrangement fees would not be payable. (iii) Whether the benefit of Section 80 is not available and hence penalty under Section 76 and 78 are imposable or whether the benefit of Section 80 is available and accordingly the penalties under Section 76 and 78 are not imposable. 3.1 It is further c....
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....dissenting opinions are bound by the statute to state the point or points of difference and make reference after making such a statement. An omnibus order cannot take place of the statement on point or points of difference between the members. The entire appeal(s) cannot be referred. 3.3 The learned Counsel also relies on the ruling of the Hon'ble Bombay High Court in the case of Suzlon Infrastructure Ltd. Vs. Union of India - 2009 (15) STR 529 (Bom). The facts before the Hon'ble High Court were that in the appeal before the Tribunal, there was difference of opinion disclosed in the order, passed by the two Members and consequential questions were framed for determination of a third Member. The third Member had listed the matter fo....
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....ed by the third Member. The application for rectification would therefore be maintainable even if reference is made to third Member. The Hon'ble High Court opined that the rectification application would be maintainable, pending difference before the third Member. 4. The learned Spl. Counsel appearing for the Revenue opposes the rectification application relying on the ruling in the case of Commissioner of Central Excise, Calcutta Vs. ASCU Ltd. - 2003 (151) ELT 481 (SC) wherein the Hon'ble Supreme Court have held that for rectification of mistake, the mistake must be obvious and patent mistake and not something which is to be established by a long drawn process of reasoning, or where two opinions are possible. 5. Having considered....
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....ty under Section 76 and 78 are applicable or whether the benefit of Section 80 is available and accordingly the penalties under Section 76 and 78 are not imposable? Findings:- In view of my findings recorded in para 22 of the order in appeal wherein I have recorded categorical finding that the transaction on which Service Tax is disputed have been admittedly recorded in the Books of Account maintained in the normal course of business. Further, Revenue had sought details of the overseas payment made towards external borrowing for the three years period i.e. 10.9.2004 on 13.6.2006 vide letter dated 12.7.2007, which was replied by the applicant assessee giving the details including the Arrangement Fees and Agency Fee in question. The revenue....