2021 (1) TMI 567

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....r>Service Tax<br>HON&#39;BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON&#39;BLE MEMBER (TECHNICAL), MR. RAJU Shri K.I. Vyas, Advocate for the Appellant Shri H.K. Jain, Assistant Commissioner Authorised Representative) for the Revenue Service Tax Miscellaneous (ROM) Application no. 10336 of 2020, 10337 and 10357 of 2020, 10335 and 10355 of 2020, 10334 and 10354 of 2020, 10333 and 10353 of ....

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....ot been considered. Therefore, the order needs to be corrected and effect of the written submission dated 14/09/2020 and the judgments cited therein may be given and, accordingly, the order may be corrected. 3. Shri K.I. Vyas, learned counsel appearing on behalf of the appellant submits that the tribunal has considered all the facts and legal issues and given a reasoned order, therefore, it doe....

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....nsidered all these above judgments at the time of hearing, but due to oversight and typographical error, judgments of earlier submission were cited. However, we have once again gone through all the above judgments and our observations are as under: (1) Indian National Shipowners Association vs. Union of India (supra) : The above judgment decided the levy of service tax on the services rec....

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....s received by the appellant. Therefore, the question of notification does not arise, hence, this case is also not applicable. (3) Orchev Pharma P Ltd. vs CCE, Rajkot: In this case again, issue is of admissibility of the notification. As discussed in the above para, this judgment is also not applicable (4) Max Tech Oil Gas Services P Ltd. vs Commissioner, (5) Kala Sagar vs. CST, M....