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2018 (8) TMI 1462 - AT - Service TaxRectification of Mistake - the first para indicates that both the appeals are in respect of the same appellant is incorrect as the appeals are filed by Deloitte Support Services India Pvt Ltd and Deloitte Tax Services India Pvt Ltd. - Held that:- It is an error apparent on the face of the record in Final Order dated 16.11.2017, in which the Tribunal disposed of two appeals and both the appeals are of different assesses - ROM application allowed. ROM - the para 9 has been mis-interpreted by the authorities. In the said para, Bench is not stating that matter is remanded back for classification purposes, but only stated the fact that the classification of the services is not in dispute - Held that:- It is qualified by the next sentence wherein, Bench has clearly recorded that output services are exported is not being disputed, the question on eligibility of the refund does not arise - there is no error on the face of the records on this point - ROM application dismissed. ROM applications disposed off.
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