2024 (8) TMI 1742

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....istake Application No. 60721 of 2024 (On behalf of the appellant) Service Tax Appeal No. 545 Of 2012 - MISCELLANEOUS ORDER Nos. 60799 - 60800/2024<br>Service Tax<br>HON'BLE Mr. S. S. GARG, MEMBER (JUDICIAL) AND HON'BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) For the Appellant : Shri Ajay Aggarwal and Shri Naveen Bindal and Ms Kanika Jain, Advocates For the Respondent : Shri Harish Kapoor, Au....

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.... he further submits that no findings on the applicability or otherwise of the ratio of the above decisions to the instant case have been given by the Bench. 3. He further submits that both the lower authorities have given categorical finding that in the services are rendered and received outside India. The Bench also noted the same fact in their order in para no. 8; going by the facts of the ca....

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....ve submits that the final order passed by the Bench is very clear and in terms of category (iii) under Rule cited above as the business of the appellant is in India, there is no infirmity with the final order passed by the Bench and therefore, there is no scope for entertaining the present miscellaneous applications. 5. Heard both sides and perused the records of the case; the final order passe....

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....However, it is seen that due to an oversight, the ratio of the said decisions was neither discussed nor distinguished in the final&nbsp;order. To this extent, we find that there is a mistake apparent on the face of the record in the impugned order. 7. In view of this and in view of the above and dismissal of the civil appeal by Hon'ble Supreme Court, we are of the considered opinion that the fi....