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2018 (8) TMI 696 - AT - Service TaxRectification of mistake - Time limitation - the ROM rejected on the ground that the application of the Revenue is hopelessly time barred - Held that:- Admittedly, this ROM has been filed beyond the period of six months or 180 days from the date of receipt of the final order by Revenue at Alwar Commissionerate on 9.6.2017. Even if the time taken by the Revenue before the Hon'ble High Court is excluded i.e. the period from 4.12.2017 to 21.02.18, still the present ROM is filed beyond the period of 180 days. Admittedly, the ROM application is filed beyond the period of limitation - ROM Application dismissed.
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