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    <title>2018 (12) TMI 20 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the Rectification of Mistake (ROM) application in a service tax appeal, finding that the failure to consider the work order specifying the scope of work in the previous order constituted an error apparent on the face of the record. The Tribunal recalled the earlier order, remanded the matter to the Adjudicating Authority for fresh adjudication, and directed a reassessment of tax liability based on the scope of work outlined in the work order. The ROM application was granted, and the appeal was allowed for further consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=371251</link>
      <description>The Tribunal allowed the Rectification of Mistake (ROM) application in a service tax appeal, finding that the failure to consider the work order specifying the scope of work in the previous order constituted an error apparent on the face of the record. The Tribunal recalled the earlier order, remanded the matter to the Adjudicating Authority for fresh adjudication, and directed a reassessment of tax liability based on the scope of work outlined in the work order. The ROM application was granted, and the appeal was allowed for further consideration.</description>
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