2025 (5) TMI 1370

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....erred to two judgments. But these have not been referred in the final order. Also there has occurred a typing error in page (1) of the final order where date of decision is 10.07.2014 instead of 10.07.2024. 2. Learned counsel has relied upon the following decisions: (i) Express Engineers & Spares Pvt. Ltd. Vs. Commr. of CGST - 2022 (64) GSTL 112 (Tri.); (ii) SRF Ltd. (Chemical Business) Vs. Commr. LTU - Final Order No. 50001/2023 dated 03.01.2023   Learned counsel has prayed for the application to be allowed. 3. Learned Departmental Representative has endorsed no objection with respect to be pointed out typographical error. However, he asserted that the two referred decisions are not applicable to the present case. The applic....

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.... application be added at Sr. No. (5) & (6) in the said para. (5) Express Engineers & Spares Pvt. Ltd. Vs. Commr. of CGST (6) SRF Ltd. (Chemical Business) Vs. Commr. LTU Para 21(A) is added just above para 22 of the said final order to read as follows: "21(A) Learned counsel has also relied upon the decisions: (i) Express Engineers & Spares Pvt. Ltd. Vs. Commr. of CGST; (ii) SRF Ltd. (Chemical Business) Vs. Commr. LTU However, the perusal thereof reveals that it is the point applied to the facts and circumstances of the present case. In Express Engineers (supra) it was the supply of diesel generator set on hire with transfer of control and possession over the said generator set. Accordingly, the activity was held to be tr....