Retrospective exemption for electricity transmission and distribution services defeated the claim that no apparent error existed in the record.

Retrospective exemption under Notification No. 45/2010-S.T. was examined for services relating to transmission and distribution of electricity, and the claimed distinction from power generation did not establish any error apparent from the record. The record indicated that electricity supply activity could not occur without transmission and distribution, so the earlier order was consistent with the scope of the exemption. On that basis, rectification was not maintainable on merits and the application was dismissed.

---

---

Issues: Whether the application for rectification of mistake could be allowed on the ground that the retrospective exemption under Notification No. 45/2010-S.T. was confined only to transmission and distribution of electricity and did not cover the services in question.

Analysis: The application under rectification was examined against the scope of Notification No. 45/2010-S.T., which retrospectively exempted services relating to transmission and distribution of electricity for the relevant period. The objection raised was that power generation was distinct from transmission and distribution, but the exemption was found to cover services relating to transmission and distribution, and the factual position noted was that the electricity supply activity could not occur without transmission and distribution. On that basis, no error apparent from the record was made out in the earlier order.

Conclusion: The rectification application was not maintainable on merits and was dismissed.

---