2016 (12) TMI 934

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....ed the records. Applicn No. ST/ROM/93238 to 93242, 93392 to 93396/16 3. The Rectification of Mistake as sought by M/s. Jet Airways (India) Ltd. (Jet Airways in short) in their applications is that in final order dated 29.07.2016, in paragraph No. 10 on revenue neutrality, Bench has held in favour of appellant-assessee but in paragraph No.11 there seems to be a typographical error which goes against the appellant- assessee. 4. After hearing both sides on these applications filed by appellant-assessee, we find that in paragraph No.10 we have conclusively held that Jet Airways have made out a case in their favour on the question of revenue neutrality. Despite coming to such conclusion, in paragraph 11, the first line states as under:-....

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....appellant for transportation of passengers by air was not fully taxable service during the relevant period; that in paragraph 10.3 of the order, the Tribunal has observed that there is linkage of output service and input service and it is in contradiction to the findings of the Tribunal and it was also brought out that a large number of tickets issued by Jet Airways was not chargeable to service tax; the finding that the British Airways, Thai International Public Co. Ltd. and Austrian Airways was only in respect of the reference of demand for the longer period; reference was placed on the decision of the Apex Court in the case of Dharampal Satyapal - 2005 (183) ELT 241 (SC) for the proposition that prima facie suppression if established, qu....

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....kets issued as was argued by the Company there would not be any service tax liability and the reliance placed by the Bench on the judgement of the British Airways is correct. 7. We have considered the submissions made by both sides. 8. Basically, Revenue wants the bench to reconsider the final order dated 29.07.2016 and reverse the same on the question of revenue neutrality which has been held in favour of Jet Airways. We find that of the arguments which were put forth by learned Commissioner were considered by the Bench while passing the said final order. We find that from Paragraph 10.2 to 10.6, the Bench has categorically held that the question of revenue neutrality is covered by the judgements and the order of the Tribunal in the ....