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2019 (4) TMI 326 - AT - Service TaxRectification of Mistake - error apparent on the face of record or not - Held that:- The text of notification as 11/2010-ST as available of the website of Central Board of Indirect Tax (Formerly Central Board of Excise and Customs) and also on the website indiabudget.gov.in, do not contain any subject. The subjects indicated have come from the various private publication. However for the purpose of consideration of the exemption contained in the notification the text of Notification is considered and for that reason we do not find any error apparent on record on this account in the order. However the subject “Regarding exemption to the taxable service provided for distribution of electricity.” mentioned in the para 5.1 of the order after “NTF. NO. 11/2010- ST, DT. 27/02/2010” is deleted to align the notification as reproduced in the order with the notification as it is available on the above mentioned official websites. ROM application disposed off.
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