2018 (8) TMI 171

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....cate for the appellant Sh.Vivek Panda, AR for the Respondent ORDER Per: V. Padmanabhan: The present Rectification of Mistake application has been filed in connection with the Final Order No. 50512/2018 dated 31.01.2018. In the said order, the demand for Service Tax was upheld against the appellant under the category of 'Franchise Service'. For coming to such conclusion, Bench relied on....

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....d Final Order. In the guise of rectification of mistake, the appellant cannot be permitted to seek review of the final order. With reference to the Delhi Public School Society decision (supra), he argued that the facts in the present case are different from those in the cited decision. In the cited decision, the benefit of limitation was allowed by the Tribunal only since the appellant therein had....