2019 (5) TMI 71

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....malai, Advocate for the Assessee. Shri C. Mallikarjun Reddy, Superintendent/AR for the Revenue. ORDER Per: P.V. Subba Rao. 1. These two applications for Rectification of Mistake are filed by the assessee and the revenue against final order A/30137/2019 dated 29.01.2019. Heard both sides and perused the records. 2. The revenue filed the ROM application on the following grounds: In....

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....r Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961 (52 of 1961)." Thus, from 27.02.2010 the assessee M/s ISB were clearly not covered under the definition of vocational training and coaching centre. Therefore, they were not entitled to the benefit of this exemption notification. It was further submitted that in Para 13 of the Final Order,....

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....available. Revenue had appealed against this order of the Tribunal and the Hon'ble Supreme Court dismissed their appeal as reported in 2018 (16) GSTL J79 (SC). Thus, the issue has reached finality and they are entitled to the benefit of the exemption during the intervening period as well. As far as the penalty is concerned, the assessee submits that in the impugned Final Order, this bench had foll....

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....o be set aside and we do so. As far as the period October, 2010 ......" may be read as "Consequently, the demand for the period July, 2003 to 26.02.2010 needs to be set aside and we do so. As far as the period from 27.02.2010 ....." C. In Para 13, the words "The question of penalty does not apply in this case as it is a demand for normal period under Section 78" may be read as "the questi....