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2015 (2) TMI 885 - AT - Service TaxRectification of mistake (ROM) apparent on order - Review of application - Rent a cab service/ Tour operator service - Bus reservation charges - Held that:- In para 6 of our order, we have discussed the issue at length and we have observed that the bus reservation agreement is for booking of bus for the tours undertaken to Nasik, Ellora, Ghrisneshwar, Siddharth Garden, and so on and it is in relation to the conduct of the tours and therefore, rightly forms part of the tour operator's service as defined in law. We have also noted that for the previous period in appellant's own case, the matter had been examined by this Tribunal and it was held that the appellant would be liable to discharge service tax liability under the category of 'tour operator's charges' w.e.f. 10/09/2004. Therefore, we do not find any merit in the rectification application with regard to the confirmation of service tax demand on the bus reservation charges collected by the appellant in respect of the tours undertaken for the period prior to 01/06/2007. It is a settled position that in any ROM application, the mistake should be apparent on the face of the record. If the issue involves detailed reasoning or re-appreciation of evidence it would be beyond the scope of an ROM application and would amount to review of the order which is not permissible as held by the apex Court in the case of RDC Concrete (India) Pvt. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA] and ACSU Ltd. [2002 (12) TMI 87 - SUPREME COURT OF INDIA]. In the present application, what the appellant is seeking is review of the order by re-appreciation of the arguments which is not permissible. - Decided against the assessee.
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