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2019 (5) TMI 69 - AT - Service TaxRectification of Mistake - error apparent on the face of record - HELD THAT:- The bench in Para 8, 9 & 10 has categorically came to a conclusion that the activity undertaken by the appellant may not be covered under works contract service, accordingly, arrived at a conclusion and appeals were disposed of. By filing this application, we are of the view that appellant seeks to reargue the entire matter on merits, which is not the purport or mandate of the provisions of Sec.35C of Central Excise Act, 1944, made applicable to the Finance Act, 1994. There is no merit on the application - ROM application dismissed.
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