Limitation plea in service tax demand required fresh consideration after rectification application was allowed.

A rectification application was allowed because the earlier order had confirmed the service tax demand on merits but had not addressed the taxpayer's plea that the demand was barred by limitation. The omission on limitation was treated as a correctable error, and the matter required reconsideration on that point. As the Member who authored the earlier decision had retired, the appeal was directed to be heard afresh and decided only on the limitation issue.

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Issues: Whether the application for rectification could be allowed on the ground that the plea of limitation raised against the service tax demand had not been considered in the earlier order.

Analysis: The earlier order had rejected the appeal on merits and confirmed the service tax demand, but the plea that the demand was barred by limitation had not been dealt with. The grievance was found to be correct, and it was noted that the Member who authored the earlier decision had retired, making it necessary to hear the appeal afresh on the limitation point.

Outcome: The miscellaneous application was allowed and the appeal was fixed for fresh orders on the point of limitation.

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