TaxTMI 
TaxTMI 
2026 (5) TMI 271
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....M/s. Indiana Earth Movers, Salem seeking rectification of Final Order No. 40991/2025 dated 03.09.2025 passed by this Tribunal. 2. The brief facts leading to the present application are that the appellant had filed an appeal challenging the demand of service tax under Mining Service and Goods Transport Agency (GTA) Service for the period 2009-10 to 2011-12. This Tribunal, after detailed consideration, set aside the demand relating to Mining Service on merits and limitation, while confirming the demand under GTA service along with applicable interest. 3. The present ROM application has been filed seeking modification of the said final order to the extent of confirmation of demand under GTA service. The applicant has contended that there....
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....tion (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Central Excise or the other party to the appeal." ...... The said provision empowers the Tribunal to amend its order only for the limited purpose of rectifying any mistake apparent on the face of the record. It is well settled that such mistake must be obvious, patent and self-evident and not one which requires elaborate arguments or re-appreciation of evidence. 7. We find that the Hon'ble Supreme Court in T.S. Balaram vs Volkart Brothers [1971 (82) ITR 50 (S.C.)] has held that a mistake apparent on the face of the record must be an obvious and patent mistake and not something which requires a long-drawn process of reasoning. Further....
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....finding that the appellant had provided transportation service, received freight charges and therefore fell within the scope of taxable service under the provisions of the Finance Act, 1994. In terms of Section 65(105)(zzp) read with Section 65(50b) of the Finance Act, 1994, the tax obligation arises in terms of the statutory scheme governing Goods Transport Agency service, either on the provider under Forward charge or on the recipient under reverse charge mechanism, subject to fulfilment of prescribed conditions and production of evidence. In the absence of any material to show that the recipient had discharged the tax, the Tribunal rightly fastened the liability on the appellant based on the facts on record. 11.1 Insofar as the conten....
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....rvice recipients fell within the notified categories or that service tax liability was discharged by them. In the absence of such evidence, the claim of non-liability cannot be accepted. 12. Therefore, while it is correct that during the relevant period the liability in respect of GTA service could shift to the recipient under reverse charge, the determination of such liability in a given case is a matter of factual verification and compliance with statutory conditions. The Tribunal, in the final order, has examined this aspect and has recorded findings based on absence of evidence and the nature of transactions. The present contention of the appellant that the entire liability automatically rests with the recipient is not borne out from....