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2018 (6) TMI 591 - AT - Service TaxRectification of Mistake - error apparent on the face of record - GTA service for transport of agricultural produce - ROM application has been filed against the decision in the case of CST, DEHRADUN VERSUS BALAJI ACTION BUILDWELL [2018 (2) TMI 1263 - CESTAT NEW DELHI] - Held that:- The decision in the case of CST, DEHRADUN VERSUS BALAJI ACTION BUILDWELL is a detailed speaking order and has been passed after taking note of all the written and oral arguments raised - The Hon'ble Supreme Court of India in the case of Asstt. Commissioner of Income Tax, Rajkot Vs. Stock Exchange Ltd, [2008 (9) TMI 11 - SUPREME COURT] has laid down the ratio as to what can be considered as an error apparent on the face of the record. When the ROM is considered in the light of the Apex Court's decision, it cannot be said that there is an error apparent on the face of record. In the name of ROM review of the appeal is not permissible - ROM application dismissed.
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