https://www.taxtmi.com/caselaws?id=201437 The Tribunal dismissed the application for rectification of mistake regarding liability to pay Service Tax on services received from a Goods Transport Agency. The appellant had paid the tax under protest and sought a refund, but the Tribunal found no mistake apparent on the face of the record as the specific point about receiving services only from Truck Operators or Transporters was not raised in the initial appeal. The judgment highlighted the necessity of raising all relevant points initially and complying with legal provisions, leading to the dismissal of the rectification application. en-us Wed, 21 Jul 2010 00:00:00 +0530 Fri, 07 Jan 2011 23:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201437 The Tribunal dismissed the application for rectification of mistake regarding liability to pay Service Tax on services received from a Goods Transport Agency. The appellant had paid the tax under protest and sought a refund, but the Tribunal found no mistake apparent on the face of the record as the specific point about receiving services only from Truck Operators or Transporters was not raised in the initial appeal. The judgment highlighted the necessity of raising all relevant points initially and complying with legal provisions, leading to the dismissal of the rectification application. Case-Laws Service Tax Wed, 21 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201437