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2018 (7) TMI 330 - AT - Service TaxRectification of Mistake - case of appellant is that the Tribunal while passing the Final Order had not considered the case laws relied upon by the Respondents - Held that:- The Tribunal rejected the findings of the Commissioner (Appeals) that they were under bona fide belief of not to pay the Service Tax on GTA Service. In such situation, the Tribunal observed that none of the case laws cited by the respondent is relevant in the present case - there is no error in the order of the Tribunal on this issue. The next contention of the Ld. Counsel is that the final order was pronounced on 11.10.2017 in the open court in the absence of the respondent - Held that:- The Registry of the Tribunal had fixed notice in respect of pronouncement of the order. In any event, it cannot be construed as error in the order of the Tribunal - there is no error. ROM Application dismissed.
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