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2016 (12) TMI 1232 - CESTAT MUMBAIRectification of mistake - there is error apparent on the face of the record in the form of non-existence of the submission made in respect of non-availability of the tax on the ground that the goods were manufactured - Held that: - any exemption from service tax is irrelevant in the context of inclusion of service tax in the amounts billed to the principals as job-work charges - no error on face of record - application of ROM dismissed.
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