2018 (2) TMI 319

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....nt - Shri S. Murugappan, Adv. For the Respondent - Shri K.P. Muralidharan, AC (AR) ORDER Per: Bench The above application for rectification of mistake is filed by the appellant seeking to rectify the mistake in the Final Order No.40247/2017, dated 09.12.2017 passed by the Tribunal in Appeal No.ST/00287/2008. 2. On behalf of the appellant, learned counsel Shri S. Murugappan submitted....

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....he appeal and has passed final order. In this regard, he relied upon the judgments in the case of Anshita Chawla and Ramesh Chawla Vs Commissioner of Service Tax, Delhi reported in 2016 (46) S.T.R. 634 (Tri. -Del.) as well as in the case of Cadchem Laboratories Vs Commissioner of Central Excise, Chandigarh reported in 2015 (317) E.L.T 388 (Tri. -Del.) 4. Heard both sides and perused the records....

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....ession involved; (iii) Complete equipment and place are provided by Tamilnadu Newsprint and Papers Ltd., on lease and the appellant contributed only labour; (iv) That the services are to a factory as per the provisions of Factories Act and the services rendered in industrial canteen cannot be treated as Outdoor Catering; (v) That while the show-cause notice was issued only for the period ....

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....t the time of hearing of the appeal. Therefore, there is no basis to contend that there was no concession on the part of the counsel for the appellant, that the taxability of the services was not disputed. Though, from the impugned order, the Tribunal has not used the words that the appellant concedes that the services are taxable", it is categorical that it is recorded that there is no dispute th....