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2017 (10) TMI 1187 - AT - Service TaxRectification of mistake - Held that: - the appellant have adequately explained and has also filed evidence before this Tribunal and that there is no actual short paid Service tax according to Service Tax Rule 6 stipulates that Service Tax is payable on the basis of actual receipts during the relevant period - there is a mistake of fact in the Final Order by not considering the documents on record being evidence in support of the contention that Service tax was not short paid by the appellant - ROM application allowed.
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