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2011 (4) TMI 820 - AT - Service TaxAppeal to High Court - Mistake apparent on records - determination of rate of service tax - benefit under notification no. 13/03-ST dated 20.06.2003 has been denied - Held that:- The denial will have a direct impact on the rate of service tax payable by the appellants - Therefore, as per the provisions of section 35D(3)(a), the matter has to go before the Division Bench for consideration and disposal - Hence, the mistake apparent on records of the case, the said order is to be recalled and it is ordered accordingly - Consequently, the appeal is restored and the registry is directed to place the matter before the Division Bench for consideration and disposal.
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