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2013 (11) TMI 1006 - SIKKIM HIGH COURTRectification of error - levy of service tax on the activity of promotion, marketing, organizing or in any other manner assisting in organizing game of chance including lottery - [2013 (11) TMI 1002 - SIKKIM HIGH COURT] - held that:- We have no hesitation to hold that paragraph 21 of the judgment calls for a review and is accordingly reviewed as being “an error apparent on the face of the record”. Consequently, paragraph 21 of our judgment dated 29-11-2012 shall stand substituted as under:- Since the Petitioners secured registration and paid service tax under the impugned provision under protest and that this Court by its Order dated 07-06-2011 in WP(C) No.23 of 2011 had made clear “that any levy or payments made under the Legislation under challenge shall be subject to the outcome of this writ petition”, the Petitioners shall be entitled to refund of the amount of service tax paid by them under the impugned Clause with effect from 01-07-2010 as prayed for in paragraph (c) of WP(C) No.23 of 2011 and paragraph (iii) of WP(C) No.36 of 2011.
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