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2022 (4) TMI 307 - CESTAT NEW DELHIRectification of mistake - error apparent on the face of record or not - demand of service tax under Lease Circuit Service - period 01.01.2008 to 31.03.2011 - HELD THAT:- The ‘Leased Circuit Service’ (for internet) has remained all along exempt under the exclusion clause in Section 65(109a) of the Finance Act, which defines telecommunication service. Thus, there is no error in the final order dated 05.08.2019 of this Tribunal. The miscellaneous application for rectification of mistake by Revenue is dismissed, being without any merit.
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