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TMI Blog2019 (3) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... Dinesha, Member (Judicial) Ms. Radhika Chandrasekhar, Advocate for the Appellant Shri. A. Cletus, ADC (AR) for the Respondent ORDER Per Bench : The above applications for Rectification of Mistake (ROM) have been filed by the appellant seeking rectification of mistake in the Final Order Nos. 41369-41371/2018 dated 19.04.2018. 2.1 On behalf of the appellant Ld. Counsel Ms. Radhika Chandras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts of another case which was disposed on the very same day. The facts thus shown in paragraphs 1, 2 and 3 in the Final Order deal with the dispute relating to levy of service tax under Club or Association Service and levy of service tax under Renting of Immovable Property Service and penalty thereon. These are not the disputes in the appeal filed by the appellant. The issue in the appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under BAS on the overriding commission received by the appellants. On perusal of the Order passed by the Commissioner which is impugned in the said appeal, it is clear that the grievance of the appellant in the appeal was the demand of service tax under BAS as well as disallowance of CENVAT Credit on various input services. 6. The issue with regard to demand of service tax under BAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk in which the very same Counsel was appearing, part of the facts of this case had been wrongly noted. The appellant had filed ROM application in the said case and vide Miscellaneous Order No. 40838/2018 dated 21.12.2018, the said ROM was allowed rectifying the mistakes therein. 7. From the submissions made above and taking note of the errors pointed out by both sides, we are satisfied that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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