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2018 (7) TMI 1534 - AT - Service TaxRectification of Mistake - Revenue submits that the Tribunal has wrongly recorded that the First Appellate Authority has relied upon the exemption N/N. 10/2003-ST. - Held that:- There are no merits in the application filed by the Revenue for rectification of mistake in the Final Order No. A/31484/2016, the Bench has categorically recorded the factual position as well as how the respondent is eligible for N/N. 10/2003-ST. - there is no specific error is pointed out by the Revenue in the application which needs rectification. Application for rectification of mistake can be made only in respect of an error apparent on the face of the records - Application for ROM dismissed.
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