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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Rectification of Mistake - It is not in all cases that the ...


Mistake Rectification Requires Specific Conditions; Consider Appeal for Strong Merits Instead of Seeking Rectification.

May 15, 2019

Case Laws     Service Tax     HC

Rectification of Mistake - It is not in all cases that the application of a wrong provision or the non-application of a right provision would tantamount to a mistake apparent from the record - it is subject to certain parameters - may be the petitioner has a good case on merits - should only file an appeal against the original order

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