TaxTMI 
TaxTMI 
2017 (12) TMI 1686
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....he issue of adding the service tax payable amount to Income the Hon'ble Bench has stated as follows in para 5.3.3 at page 8 of the order: 5.3.3 We agree with the view of the CIT (A) and Id DR that the decisions/Judicial Pronouncements cited by the assessee would not come to rescue of the assessee in the case on hand after the introduction of Point of Taxation Rules, 2011 with effect from 01/04/2011, as they pertained to the prior period to 01/04/2011. Where the Point of Taxation Rules, 2011, in respect of service tax came into effect from 01/04/2011. Service tax is payable from the date/time on which the concerned invoice is issued. In the case on hand it is not disputed that the Service Tax to the extent of Rs. 82,02,451/- has been bi....
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.... valid reasons for not considering the same. Under these circumstances since the above details which have been submitted were not considered in the order by the Hon'ble Tribunal, the petitioner most humbly prays that these facts be considered to render the decision by the Hon'ble Bench in its order. 3. We have heard the learned Authorised Representative for the assessee in support of the issues raised (supra) and the submissions made. We have also heard the learned Departmental Representative for Revenue who opposed the assessee's M.P. and sought its rejection on the grounds that the Tribunal in its impugned order dt.24.8.2017 (supra) had considered the assessee's submission and adjudicated all the grounds raised by the as....
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....see in the case on hand after the introduction of the 'Point of Taxation Rules, 2011 w.e.f. 1.4.2011, as they pertain to the period prior to 1.4.2011......" 6. In the light of our discussion at paras 3 to 5 of this order (supra), we are of the considered view that through this M.P. and the contentions put forth therein, the assessee is seeking a review of the earlier order dt.24.8.2017 passed by the Tribunal in the case on hand. 7. Section 254 of the Act reads as follows : " (2) The Appellate Tribunal may, at any time within [six months from the end of the month in which the order was passed], with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub- section (1), and shall make such amen....