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TMI Blog2019 (7) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... e records as pointed out in the Miscellaneous Application for rectification of mistake filed by the Revenue - Necessary rectification carried out. The Miscellaneous Applications for rectification of mistake are therefore allowed. - Service Tax Misc. Application No. 42154 of 2018, 40042 of 2019, ST/ROM/42156/2018, ST/Misc[CT]/40040/2019, ST/ROM/42157/2018, ST/Misc[CT]/40039/2019, ST/ROM/4215 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugan appearing on behalf of the Revenue drew our attention to the Miscellaneous Application for rectification of mistake filed on 31.12.2018. He further pointed out that the error is in paragraph 2 of the impugned Final Order where the demand of service tax liability in respect of Membership of Clubs or Association Services has been indicated as ₹ 93,644/- and demand of service tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai 600 034 3. Ld. Advocate Shri. S. Venkatachalam appearing on behalf of the assessee fairly admits that the error pointed out by the Department will need rectification. 4. Heard both sides. 5. On going through the facts on record, we find that there is indeed an error apparent from the records as pointed out in the Miscellaneous Application f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,644/- + ₹ 48,739/-) was also demanded under Renting of Immovable Property Service . The impugned orders have confirmed the demands under these categories as proposed in the related SCNs. Hence these appeals. 7. The Miscellaneous Applications for rectification of mistake are therefore allowed. The Miscellaneous Applications for change in Cause Title are also acceded to. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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