2024 (10) TMI 12

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....s : Mr. B. Krishna Prasad, AOR Mr. Raj Bahadur Yadav, AOR Mr. S Ganesh, Sr. Adv. Ms. Rohini Musa, AOR Ms. Surbhi Swaria, Adv. Mr. Suresh Kumar, Adv. Mr. Chirag M. Shroff, AOR Mr. Dhananjay Kataria, Adv. Mrs. Mahima C Shroff, Adv. Mr. Anand Thumbayil, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. N.Venkatraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. H. R. Rao, Adv. Mr. V C Bharathi, Adv. Mr. Udai Khanna....

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.... as the Assessee filed their respective appeals. The reason for Union of India filing its appeal was on account of the fact that the judgment was in favour of the Assessee, although, the said matter pertain to the period post 2010. However, the reason as to why the Assessee filed its appeal is owing to the fact that the judgment of the Sikkim High Court dated 29.11.2012 was given a prospective ope....

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....review and is accordingly reviewed as being "an error apparent on the face of the record." Consequently, paragraph 21 of our judgment dated 29-11-2012 shall stand substituted as under:- Since the petitioners secured registration and paid service tax under the impugned provision under protest and that this Court by its Order dated 07-06-2011 in WP(C) No.23 of 2011 had made clear "that any levy ....