2016 (11) TMI 646

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....A. for the Appellants Shri. Roopam Kapoor, Commissioner(A.R.) for the Respondent ORDER The ROM application filed by the applicant for rectification in the final order No. A/85320-85323/16/SMB dated 24/11/15 pronounced on 11/ 1/2016 passed by this Tribunal. The issue involved in the appeal is demand of service tax on the services of transmission of financial messages through swift services....

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....me service is classifiable in any other category. As regard the issue of limitation the Tribunal has correctly held that extended period is inapplicable for the reason that the appellant had not disclosed the transaction of the services to the department. In this regard detailed finding was given in para 7.6 of Bank of Baroda case which was relied upon, therefore there is no scope for any rectific....

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.... by classifying the services in question under banking and financial services it stands concluded that the telecommunication services as claimed by the appellant is not relevant. As regard the issue of limitation, the fact and circumstances of the present case as well as case of the bank of Baroda are absolutely identical. In the bank of Baroda case which was solely relied upon in this case, in pa....