2022 (6) TMI 710 - Service Tax

Head Note / Extract:
Rectification of mistake - digging of borewell for the farmer/ agriculturist for the purpose of irrigation - exemption from Service tax or not - HELD THAT:- The ground raised by the Revenue in the RoM application that the appellant -assessee had produced some new documentary evidences before the Tribunal in support of their appeal, whereas the first Appellate Authority has categorically mentioned that apart from four affidavits from four farmers, value of service being Rs.3,18,000/-, nothing was produced before the Court below. The present rectification of mistake application is without merit and is in the nature of an attempt to seek view of the final order of this Tribunal, which is not permissible. Accordingly, this rectification of mistake application is dismissed.