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2009 (1) TMI 189 - CESTAT, CHENNAIROM – Rectification of Mistake – Appellant filed an application to rectify the order in view of apex court decision - The question as to what is the main activity of the assessees and what is their incidental activity is something which has not been established by the assessees before the Tribunal. Therefore, the applicability of the apex court’s decision is highly debatable and it cannot be applied to the facts of the present case. In the circumstances, no error arises in holding that the applicants are liable to service tax. As regards the second plea, nowhere it is reflected in the order of the Tribunal that the assessees had argued against imposition of penalty and, therefore, no error arises on this score also. – Application for ROM rejected.
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