2025 (12) TMI 1386

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....nted out by Shri Tarun Gulati, learned senior counsel for the appellant assisted by Ms. Mallika Joshi and Shri Pramod Kandpal that a mistake apparent on the record has occurred in the said order of the Tribunal dated 15.04.2025. Learned senior counsel pointed out that the order dated 26.04.2012 passed by the Commissioner adjudicating the two show cause notices for the period from October 2008 to September 2010 was adjudicated has been assailed in the appeal. The issue involved in this appeal relates to four hotels operated by the appellant and five by Associate Companies of the appellant. The Commissioner confirmed the demand of service tax on supply of manpower in respect of both the aforesaid categories of hotels. The Tribunal by order da....

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....y the learned senior counsel for the appellant and the learned authorised representative appearing for the department have been considered. 6. This appeal filed for the period October 2008 to September 2010 was earlier dismissed by the Tribunal by order dated 15.04.2025 for the reasons stated in the order of date passed in Service Tax Appeal No. 706 of 2011 filed by the department and Service Tax Appeal No. 1086 of 2011 filed by the appellant. 7. The appellant had placed reliance upon the order dated 14.03.2018 earlier passed by the Tribunal in the matter of the appellant for the subsequent period from October 2010 to March 2012 in Service Tax Appeal No. 1086 of 2011 filed by the appellant and Service Tax Appeal No. 706 of 2011 filed ....

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....is appeal relates to the period from October 2008 to September 2010. For the period from October 2010 to March 2012, the demand for all the nine hotels has been set aside by order dated 14.03.2018 passed in Service Tax Appeal No. 51447 of 2014. For the earlier period from April 2007 to September 2008, the dropping of demand in respect of four hotels operated by the appellant has been confirmed and the confirmation of demand in respect of five Associate Companies has been set aside by the Tribunal. 11. The Tribunal, therefore, committed an error in dismissing this appeal by order dated 15.04.2025. 12. Thus, for the reasons stated in the order dated 14.03.2018 passed in Service Tax Appeal No. 51447 of 2014 and the order dated 15.04.2025....