2019 (5) TMI 55

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....Dr. J. Harish, Joint Commissioner, AR For the Respondent ORDER Per: S.S GARG The applicant has filed this miscellaneous application for rectification of mistake. The applicant has further alleged that the company has charged Service Tax and filed ST-3 Returns late from the due date and the company had no intention to evade the payment of Service Tax and the same was paid immediately at th....

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....Section 8 in the present case. 4. On the other hand, the Ld. AR submitted that in the garb of the application, the applicant wants to challenge the order on merits which is not permitted under ROM Application. 5. After considering the submissions of both the parties and perusal of the material on record, I find that there is no error apparent on the face of the record which needs to be recti....