Rectification of mistake fails where no apparent error is shown in the finding that cleaning services were taxable.

Rectification of mistake was confined to apparent error on the record, and the earlier finding that the cleaning services were taxable had already been supported by reasons. The plea based on Notification No. 45/2010-ST was not accepted because no inconsistency with the facts or any manifest error was shown. The application was therefore not maintainable on merits and was rejected.

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Issues: Whether the application for rectification of mistake could be allowed on the ground that the earlier order allegedly erred in holding the cleaning services taxable.

Analysis: The request was examined only on the limited scope of rectification. The earlier finding that the cleaning services rendered by the appellant were taxable had already been recorded with reasons, and nothing was shown to establish any inconsistency with the facts of the case. The plea based on Notification No. 45/2010-ST dated 20th July, 2010 was not accepted. No error apparent on the face of the record was found.

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

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