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2018 (10) TMI 1256 - CESTAT NEW DELHIRectification of Order - first ground urged is that the Tribunal has wrongly overturned the relief granted by the Adjudicating Authority on the ground of time bar - Held that:- Upon perusal of the Final Order, it is seen that the Tribunal has discussed this aspect in para 10 and detailed findings have been given, rejecting the claim of the assessee that they were under bonafide doubt. This is a conscious decision of the Tribunal and it cannot be said that the same was taken by mistake of fact - If the assessee is aggrieved with the same, the right course of action would be to challenge the Final Order in the appropriate forum - rectification rejected. The second ground urged is that the Tribunal has failed to take note of the fact that the assessee is recognized under the Convergence Scheme and hence the courses conducted by them should be considered as leading to award of degree recognized by law - Held that:- The only copy of the degree which is available on record shows that the students getting education from the assessee have been granted degree by assessee themselves. The degree, pertinently, is not issued by any University constituted under the force of law - rectification rejected. Liability of Service tax - vocational courses conducted by them i.e. Diploma in Design - period up to the date 27/02/2010 - Held that:- We accept the submission of the assessee that they will not be liable for payment of Service Tax up to the date 27/02/2010 - necessary rectification is made. ROM Application allowed in part.
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