2019 (4) TMI 326

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....angi, Joint Commissioner (AR), for appellant None for respondent ORDER Per: Sanjiv Srivastava The Rectification of Mistake (ROM) Application has been filed by the revenue stating the following grounds: a) In Para 5.1 of the Tribunal's Order No A/87075/2018 dated 16.07.2018 reads as under: "5.1 Undisputedly in present case the respondents were providing the services under the cate....

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....y exempts the taxable service provided to any person, by any other person for transmission of electricity, from whole of the service taxes leviable thereon under section 66 of the said Finance Act." b) However, it appears that the subject of Notification No 11/2010-ST dated 27.02.2010 appearing in Para 5.1 of the Tribunal's order No A/87075/2018 dated 16.07.2018 is incorrect and subject Notific....

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....hat the Hon'ble CESTAT on wrong footing relied upon Notification No 11/2010-ST and extended benefit of Notification No 11/2010-ST and extended benefit of Notification No 11/2010 dated 27.02.2010 to the assessee which is in r/o services in relation to transmission of electricity to the assessee, when the assessee the assessee in question have provided services to M/s MSEDCL, a electricity distribut....

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....as the para 6 of the judgment reproduced in the para below do not figure in the said decision. He accordingly argued for recall of the order. 3.1 We have considered the submissions made in the application and during the course of argument. 3.2 The text of notification as 11/2010-ST as available of the website of Central Board of Indirect Tax (Formerly Central Board of Excise and Customs) and....