2017 (10) TMI 511

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....ellant Present Shri Sanjay Jain, DR for the respondent ORDER Per: S.K. Mohanty 1. The applicant has filed this miscellaneous application, seeking rectification of mistake in the Final Order No.53178/2017 dated 09/05/2017. Passed by this Tribunal. 2. The applicant submits that it did not claim the benefit of exemption provided in the Notification No.8/2005 dated 01/03/2005 and the jo....

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....ed 25/03/1986 issued under Section 5 of the Central Excise Act, 1944. The relevant paragraph in the adjudication order dated 30/04/2012 is extracted herein below:- On perusal of the above definition, I find that all taxable services which are exempted from whole of the Service tax whether conditionally or unconditionally are covered under the definition of the exempted services provided u....

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.... is available to the appellant or not and only confined his findings to Notification No.8/2005-ST dated 1/03/2005, there was no occasion or scope for the Tribunal to discuss the issue regarding eligibility of the benefit of Notification No.214/86-CE dated 25/03/1986. Accordingly, while deciding the appeal filed against the adjudication order dated 30/04/2012, this Tribunal has held that the ratio ....