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of <h1>CESTAT Chennai Dismisses Rectification Application in Service Tax Appeal</h1> The Appellate Tribunal CESTAT, Chennai dismissed the application for rectification in a service tax appeal due to the absence of a statutory provision for ... Application for rectification - there is no statutory provision for filing application for rectification in case of service tax appeals - contention of the Ld. Counsel that since Section 74 of the Finance Act, 1994, provides for a two year period of limitation for rectification of an error by a Central Excise Officer, the same period of limitation should be applied in the case of orders passed by the Tribunal also, in the absence of any express statutory provision for filing application for rectification in orders in services tax appeals, ROM application is therefore dismissed The Appellate Tribunal CESTAT, Chennai dismissed the application for rectification in a service tax appeal as there is no statutory provision for filing such applications in service tax appeals. The ROM application was dismissed.
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