2020 (8) TMI 640

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....ER (JUDICIAL) AND MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri Kapil Vaish, C. A. for the appellant Shri K. Poddar, Authorised Representative for the respondent ORDER The present rectification of mistake application has been filed by the appellant-assessee for rectification of mistake in Final Order No. 51215 - 51216/2019 dated 13.09.2019 in Service Tax Appeal No. 51665 of 2016 with Service Tax Ap....

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....kable. (e) Whether penalty under Section 77 and 78 is imposable." 3. This Tribunal allowed the issues (a), (b) and (e) in favour of the appellant. 4. The prayer of the appellant that issue No. (d) with regard to applicability of extended period of limitation is not denied. It is the further contention that there has been an error so far issue No. (c) is concerned, recording the findings as - s....

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....ised Representative Shri K. Poddar appearing for the Revenue supports the impugned order and prays for dismissing of the application. 6. We find from the facts on record as recorded in the Final Order in para 3 (d), and further the pleadings of the appellant recorded in para 11, it is apparent that the movable goods whatsoever as aforementioned, the possession and control is transferred to the le....

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....tion. From the facts and circumstances, we find that the appellant was registered with the Service Tax Department since 07.02.2008 in the category of management consultancy, renting of immovable property, club/ association membership, tour operator, health club, bar association etc. The accounts of the appellant have been audited by the Central Excise Department from time to time till 2011. Furthe....