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    <description>The Tribunal allowed the Revenue&#039;s Rectification of Mistake (ROM) application, withdrawing the incorrect Final Order due to a clerical error and issuing a new order aligning with the case facts. The decision emphasized rectifying mistakes apparent on record, rejecting the argument that rectification is limited to minor errors. The new order addressed the dispute over non-payment of Service Tax on shared office staff services, highlighting the importance of maintaining judicial integrity by correcting errors in the appeal process.</description>
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