2006 (9) TMI 11

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..... Nos. ST/112/2005-SM - Misc. Order No. 506/2006-SM (BR)(PB) - Dated:- 1-9-2006 - [Order]- Heard both sides. Revenue filed this application for rectification of mistake. The contention is that it was mentioned that the issue is not settled by the Hon'ble Supreme Court whereas in fact it should be "the issue is settled now by Hon'ble Supreme Court. In these circumstances "Not" should be read .....

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..... assessee relied upon the decision of the Tribunal in the case of Diamond Cables Ltd. v. CCE, Vadodara reported in 2006 (3) S.T.R. 258 = 2005 (180) E.L.T. 444. In this case, the demand of Service tax was set aside on the ground that notice was not issued under Section 73 of the Finance Act. In the present case also, there is no notice under Section 73, therefore, I find no infirmity in the impugne .....

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