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2017 (5) TMI 888 - CESTAT MUMBAIRectification of mistake - appellant had taken a specific plea that service tax liability needs to be recalculated based upon the cum tax value of the commission paid - the Bench has not addressed to this specific plea taken and submits that if his plea is allowed - Held that: - this plea of the appellant in that case that the amount paid needs to be considered as cum tax value has been upheld by the Apex court in the case of COMMR. OF CEN. EXCISE & CUS., PATNA Versus M/s ADVANTAGE MEDIA CONSULTANT & ANR. [2008 (10) TMI 570 - SUPREME COURT] - Respectfully following the same, we hold that in the case in hand, our final order needs correction/rectification of mistake to the extent as mentioned - ROM application allowed - decided in favor of appellant.
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