https://www.taxtmi.com/caselaws?id=219525 A Tribunal's earlier order was challenged on the ground of mistake apparent from the record, but rectification was refused because the order showed independent consideration by both Members. One Member had already recorded a merits-based finding on service tax liability, while the other addressed the remaining aspects while differing on the result. The absence of a separate finding by one Member on every point did not amount to an apparent mistake, especially where the cited precedent concerned a materially different situation in which issues had not been addressed at all. The rectification application was dismissed. en-us Thu, 01 Nov 2012 00:00:00 +0530 Wed, 10 Sep 2014 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219525 A Tribunal's earlier order was challenged on the ground of mistake apparent from the record, but rectification was refused because the order showed independent consideration by both Members. One Member had already recorded a merits-based finding on service tax liability, while the other addressed the remaining aspects while differing on the result. The absence of a separate finding by one Member on every point did not amount to an apparent mistake, especially where the cited precedent concerned a materially different situation in which issues had not been addressed at all. The rectification application was dismissed. Case-Laws Service Tax Thu, 01 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219525