2018 (12) TMI 24 - AT - Service Tax

Validity of second ROM - Held that - This RoM application seeks to raise another issue regarding paragraph 12 of the Final Order dated 31st October, 2017. In our opinion, this issue should have been raised by the Revenue during the course of hearing of the first rectification of mistake application - this RoM application is not entertained and is rejected.

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected the second rectification of mistake application by the Revenue regarding an issue in the Final Order dated 31st October, 2017, stating it should have been raised during the first rectification application. The application was rejected.