2017 (5) TMI 888

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....dvocate Respondent - Represented by: Mr. A.B. Kulgod, Assistant Commissioner (AR) ORDER Per: M.V. Ravindran This application is filed for rectification of mistake apparent on the face of records in our final order dated 2.12.2016. 2. Learned counsel submits that during the hearing before this Bench as well as before the lower authorities, appellant had taken a specific plea that ser....

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.... dated 2.12.2016, we do find that the plea was specifically taken by the appellant before us. 5. On perusal of the order of the Tribunal in the case of Advantage Media, we do find that this plea of the appellant in that case that the amount paid needs to be considered as cum tax value has been upheld by the Apex court as reported at 2009 (14) STR J49. Respectfully following the same, we hold th....