TaxTMI 
TaxTMI 
2012 (10) TMI 1139
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....lising the services of certain common staff located in their common head office at Delhi. Such staff was on the pay roll of Paramount Communication Ltd. They were doing the work relating to both the companies and Paramount Cables Ltd. was paying their share of the cost of these employees to the appellant. There are entries in the books of accounts of the appellant showing receipt of payments from Paramount Wires and Cables. Revenue want to tax this receipt as consideration for supply of manpower. 2. The definition of manpower supply services as Section 65(68) is as under :- " 'Manpower recruitment or supply agency' means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment....
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....lication filed by Revenue for rectifying the Final Order passed by the Tribunal vide combined Stay Order No. S.T./S/670/2012-Cus. and Final Order No. S.T./A/463/2012-Cus.(Br), dated 5-6-2012 is being considered. The grounds for filing the application and prayer made by the Commissioner are reproduced as under : 'GROUNDS FOR FILING ROM :- (i) In the para 2, 3 and 4 of the Final Order No. ST/A/463/2012- CU(DB) & Stay Order No. SO/S.T./670/2012, dated 5-6-2012, the Hon'ble CESTAT has held that :- "2. The benefit of Cenvat credit paid on outdoor catering services received by the appellants for providing food to their employees as also Service Tax ....
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....es Ltd., Bhiwadi on account of sharing of office staff which fall under the category of "Manpower Recruitment or Supply Agency Service". (iv) In view of above the Final Order No. S.T./A/463/2012-Cus.(DB) & Stay Order No. SO/S.T./S/670/2012, dated 5-6-2012 passed by the Hon'ble CESTAT appears to carry mistake as pointed out above and requires correction. PRAYER It is therefore, prayed that the mistake apparent may kindly be rectified and the Final Order No. S.T./A/463/2012-CU(DB) and Stay Order No. SO/-S.T./S/670/2012, dated 5-6-2012 may be modified accordingly.' 5. Learned AR appearing for the Revenue submits that this is not a mistake apparent on record and the facts as carried out in the order and the de....
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....er on our own and we find that there is a mistake which is apparent on record inasmuch as it would appear that dictation which was given in another case has got copied as order in this particular appeal, which got signed by both the Members and was issued. We also note that as per the notesheet in file the dictation was given in the open court allowing the stay petition as also appeal on 5-6-2012. 8. Learned AR insists that in terms of various decisions of Hon'ble Supreme Court, the rectification can be done only where error is apparent and the entire order cannot be replaced with a new order. 9. We are aware of all the judgments cited by the learned AR and the ratio laid down is that no review can be sought for, in the garb....
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....ke. In fact such provisions for correction of such mistakes in the Act is for rectifying mistakes on pointing out by either side or by the Tribunal itself. If the same comes to the notice of the Tribunal as such even if the present ROM application was not filed by the Revenue, the Tribunal was empowered to rectify the mistake on its own, on coming to know of the same. Similarly, such rectification application can be filed by the assessee also inasmuch as the Final Order does not relate to facts of their case. So, the insistence of the learned AR that such ROM application filed by the Revenue should be rejected at the threshold cannot be appreciated and prayer to that effect cannot be accepted. 11. At the stage of dictating order on ....