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2018 (7) TMI 329 - AT - Service TaxRectification of mistake - case of appellant is that their appeal was in respect of refund claim of service tax under different Heads viz. Goods Transport Agency, Technical Testing and Inspection Service, Business Auxiliary Service and Courier Service, whereas in the Tribunal's case M/s LGW Limited, Versus Commissioner of Central Excise, Kolkata-I [2017 (9) TMI 1674 - CESTAT KOLKATA], it has been mentioned that the rejection of refund claim of service tax paid on only "Technical Testing Service". Held that:- Since the mistake is apparent on the face of record, the same is hereby rectified and in the case M/s LGW Limited, Versus Commissioner of Central Excise, Kolkata-I [2017 (9) TMI 1674 - CESTAT KOLKATA], it may be read as "The appellant is engaged in the business of exporting of raw cotton and other cotton related goods. The appellant filed this appeal against rejection of refund claim on Service Tax paid erroneously on "Goods Transport Agency", "Technical Testing and Inspection Service" “Business Auxiliary Service” and "Courier Service". ROM Application allowed.
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