https://www.taxtmi.com/caselaws?id=257623 The Tribunal rejected the appellant's application for rectification of mistake regarding service tax paid under reverse charge mechanism. The Tribunal held that there were no errors apparent on the face of the record and that the appellant's contentions did not point to any omission or error justifying a review of its own order. The Tribunal emphasized that the error must be obvious and patent, not established through a lengthy process of reasoning. Consequently, the Tribunal upheld its original findings based on relevant legal principles and denied the appellant's request for modification of the final order. en-us Mon, 18 Aug 2014 00:00:00 +0530 Tue, 17 Mar 2015 19:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257623 The Tribunal rejected the appellant's application for rectification of mistake regarding service tax paid under reverse charge mechanism. The Tribunal held that there were no errors apparent on the face of the record and that the appellant's contentions did not point to any omission or error justifying a review of its own order. The Tribunal emphasized that the error must be obvious and patent, not established through a lengthy process of reasoning. Consequently, the Tribunal upheld its original findings based on relevant legal principles and denied the appellant's request for modification of the final order. Case-Laws Service Tax Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257623