https://www.taxtmi.com/caselaws?id=364699 The Tribunal dismissed the Rectification of Mistake (RoM) application concerning a Service Tax demand under 'Franchise Service'. The appellant's argument for extending the benefit of limitation similar to a prior decision was rejected, emphasizing that RoM cannot be used for a review. The Tribunal upheld that all arguments were considered in the Final Order, and RoM is not a tool for appealing decisions. The RoM application was denied on 02.07.2018, affirming the Service Tax demand under the 'Franchise Service' category. en-us Mon, 02 Jul 2018 00:00:00 +0530 Fri, 03 Aug 2018 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364699 The Tribunal dismissed the Rectification of Mistake (RoM) application concerning a Service Tax demand under 'Franchise Service'. The appellant's argument for extending the benefit of limitation similar to a prior decision was rejected, emphasizing that RoM cannot be used for a review. The Tribunal upheld that all arguments were considered in the Final Order, and RoM is not a tool for appealing decisions. The RoM application was denied on 02.07.2018, affirming the Service Tax demand under the 'Franchise Service' category. Case-Laws Service Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364699