Service Tax : In view of section 86, of Finance Act, 1994, section 35C, of Central Excise Act, 1944 dealing with filing of applications for rectification of mistakes before Tribunal, is applicable to service tax; hence, such applications are maintainable under service tax as well
■■■
[2014] 51 taxmann.com 442 (Madras)
HIGH COURT OF MADRAS
Fairline Worldwide Express
v.
Commissioner of Central Excise, Pondicherry*
D. MURUGESAN AND N. KIRUBAKARAN, JJ.
C.M.A. NO. 3302 OF 2011†
DECEMBER 8, 2011
Section 86, read with section 65(33), of the Finance Act, 1994, Rule 3 of the Export of Services Rules, 2005, section 35C of the Central Excise Act, 1944 and section 129B of the Customs Act, 1962 - Appeals - Rectification of Mistakes/Review - Appellate Tribunal - Period from 15-3-2005 to 15-6-2005 - Assessee, a courier agency, provided services in relation to delivery of documents outside India and claimed that it was export of service - Tribunal held in favour of revenue relying upon provisions of rule 3(2) of Export of Services Rules, 2005, as amended from 16-6-2005 - Assessee filed an application before Tribunal for rectification of mistake on ground that since period involved was prior to 16-6-2005, law amended with effect from 16-6-2005 could not be applied - Tribunal held that there is no provision for application for rectification of mistake under service tax law - HELD : In view of section 86, section 35C of Central Excise Act, 1944 dealing with filing of applications for rectification of mistakes before Tribunal, is applicable to service tax - Hence, matter was remanded back to Tribunal for disposal of application on merits [Paras 6 to 9] [In favour of assessee]
■■■
[2014] 51 taxmann.com 442 (Madras)
HIGH COURT OF MADRAS
Fairline Worldwide Express
v.
Commissioner of Central Excise, Pondicherry*
D. MURUGESAN AND N. KIRUBAKARAN, JJ.
C.M.A. NO. 3302 OF 2011†
DECEMBER 8, 2011
Section 86, read with section 65(33), of the Finance Act, 1994, Rule 3 of the Export of Services Rules, 2005, section 35C of the Central Excise Act, 1944 and section 129B of the Customs Act, 1962 - Appeals - Rectification of Mistakes/Review - Appellate Tribunal - Period from 15-3-2005 to 15-6-2005 - Assessee, a courier agency, provided services in relation to delivery of documents outside India and claimed that it was export of service - Tribunal held in favour of revenue relying upon provisions of rule 3(2) of Export of Services Rules, 2005, as amended from 16-6-2005 - Assessee filed an application before Tribunal for rectification of mistake on ground that since period involved was prior to 16-6-2005, law amended with effect from 16-6-2005 could not be applied - Tribunal held that there is no provision for application for rectification of mistake under service tax law - HELD : In view of section 86, section 35C of Central Excise Act, 1944 dealing with filing of applications for rectification of mistakes before Tribunal, is applicable to service tax - Hence, matter was remanded back to Tribunal for disposal of application on merits [Paras 6 to 9] [In favour of assessee]
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