2016 (1) TMI 971

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....l Commr (AR) For the Respondent : None ORDER Per M V Ravindran This application is filed by Revenue for rectification of mistake apparent on the face of the record in final order No. A/2637/15/STB dated 11.08.2015. 2. None appeared for the respondent despite notice. Heard learned DR and perused the records. 3. As the issue involved lies in a narrow compass we take up the applicat....

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....espondent being engaged in collection of Octroi for Malegaon Municipal Corporation at Nashik was liable to pay service tax. We find that the issue is no more res integra, in as much, the same assessee's case this Bench in appeals No. ST/230/2009, ST/334 & 335/2010, vide final order No. A/1353-1355/15/STB dated 12.05.2015 -  on the very same issue held in favour of the assessee and rejecte....