Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 961 - AT - Service TaxRectification of mistake - case of appellant is that in para 11(i) of the Final order, it is mentioned that courses “which train the students for award of university degree such as B Sc. BBA etc. in our view such courses cannot be considered as vocational courses.", which according to learned Counsel is wrong - Held that: - the appellant has already got the substantial relief and there is no further scope to grant the relief - It may be mentioned that under the garb of rectification, a fresh order cannot be passed by the Tribunal. It may be mentioned that every sentence or words or argument cannot be reproduced in the order. Only cumulative effect will have to be mentioned in the order. Rectification of Mistake application is misuse of judicial process, and the same has no merit. - ROM application dismissed.
|