Rectification of mistake failed where no apparent error was shown in a Tribunal order upholding service tax demand.

The Tribunal held that no mistake apparent from the record was shown in its earlier final order, because that order had already recorded liability to service tax and found the demand rightly raised. It also noted that the refund sanction had been withdrawn in proceedings concerning rejection of the refund claim and validation of the service tax levy on users of the services. On that basis, the Tribunal found no basis for rectification and rejected the application.

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Issues: Whether the order of the Tribunal suffered from a mistake apparent from the record so as to warrant rectification, and whether the demand of service tax could be reopened on the ground that the refund sanction had not resulted in payment to the assessee.

Analysis: The Tribunal found that the earlier final order had only recorded that the applicants were liable to pay service tax and that the demand had been rightly raised. It noted that the refund sanction had been withdrawn in the context of proceedings relating to rejection of the refund claim and the validation of the provisions imposing service tax on the users of the services. On that basis, the Tribunal held that no error apparent on the face of the record had been shown.

Conclusion: No rectifiable mistake was established, and the application for rectification of mistake was rejected.

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