Mistake apparent from record fails where a new service tax contention on flat buyers was not raised earlier.

Rectification was refused because the alleged point had not been raised in the earlier proceedings, so it was not a mistake apparent from the record. The Tribunal also observed that an individual purchaser buys a flat or apartment, not a part of the residential complex, and that the 2010 explanation indicated such buyers were brought within the service tax net only from that stage. As the issue involved a new legal contention rather than an obvious record error, the rectification applications were rejected.

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Issues: Whether the final order suffered from a mistake apparent from the record warranting rectification, and whether individual purchasers of flats or apartments in a residential complex were liable to service tax prior to 1.7.2010.

Analysis: The Tribunal held that the Revenue had not raised the alleged point in the earlier proceedings, and therefore the grievance could not be treated as a mistake apparent from the record. It further observed that an individual buyer purchases a flat or apartment, not a part of the complex, and that the later insertion of an explanation in 2010 supported the view that such buyers were brought within the service tax net only from that stage. The matter involved a legal issue not argued earlier and was not fit for rectification.

Conclusion: No mistake apparent from the record was found, and the rectification applications were rejected.

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