2026 (5) TMI 748

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....'BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) For the Appellant : Shri Ankur Goel, Advocate For the Respondent : Shri A. K. Choudhary, Authorized Representative P. K. CHOUDHARY: The present Miscellaneous Application for Rectification of Mistake in the Final Order No. 70829 of 2017 dated 01.09.2017 passed by the Tribunal has been filed by the Respondent Revenue submitting as under:- ....

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....2017-SM[BR] dated 01/09/2017 different issue relating to liability of service tax on reverse charge basis for services received from foreign based persons has been decided by the Hon'ble CESTAT which was not at all the subject matter of Order-in-Appeal No. 363-CE/APPL/KNP/08 dated 30/09/2008." 2. Heard both the sides and perused the Miscellaneous Application and the appeal records. 3. I ....