TMI Blog2019 (5) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... of man hours spent for each activity along with the cost of such manpower will not be available in some cases - HELD THAT:- There is no error apparent on the face of the records but at the same time the said sentence needs clarification, which is done. Application for ROM disposed off. - ST/ROM/30134-30137/2019, ST/314/2009, ST/351/2009, ST/1937/2010, ST/25875/2013 - M/30171-30174/2019 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that it is works contract service and the OT is a transport terminal and not liable for tax. 4. We find that learned counsel was correct in stating that they are contesting the classification only. Accordingly, the sentence as reproduced herein above needs rectification and after rectification, the sentence will read as under: Appellant had filed a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the appellant is that the details of man hours spent for each activity along with the cost of such manpower will not be available in some cases and it would be appropriate to rectify such mistake. We find that there is no error apparent on the face of the records but at the same time the said sentence needs clarification which shall be read as under: Learned Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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