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2016 (10) TMI 657 - CESTAT MUMBAI

2016 (10) TMI 657 - CESTAT MUMBAI - TMI - Rectification of mistake - benefit of reduction in service tax liability not extended based upon calculation of cum-tax amounts received towards mess charges, hostel charges and amount received for supply of laptops and service tax liability confirmed - Held that: - this is an apparent error on the face of the records and is rectified accordingly - application for rectification of mistake allowed - decided in favor of appellant. - ST/306/2010 - M/86105/1 .....

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nt relying upon the judgment and order of this Tribunal in their own case dated 11/03/2013. We find that the application is moved to rectify an error apparent from the face of the record in our order dated 05/05/2015 wherein though we have confirmed service tax liability we have not extended benefit of reduction in service tax liability based upon calculation of cum-tax amounts received towards mess charges, hostel charges and amount c received for supply of laptops. In our considered view this .....

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