https://www.taxtmi.com/caselaws?id=669 The court dismissed the applicant's request for modification of a ruling under Regulation 18, which allows for modification based on mistakes of law or fact. The court found that the applicant's grounds did not meet the criteria for invoking Regulation 18, as the ruling was based on factual findings regarding the nature of the services provided. The court emphasized that seeking clarification on service valuation did not qualify for modification under the regulation, leading to the rejection of the application. en-us Tue, 29 Aug 2006 00:00:00 +0530 Fri, 28 Feb 2014 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=669 The court dismissed the applicant's request for modification of a ruling under Regulation 18, which allows for modification based on mistakes of law or fact. The court found that the applicant's grounds did not meet the criteria for invoking Regulation 18, as the ruling was based on factual findings regarding the nature of the services provided. The court emphasized that seeking clarification on service valuation did not qualify for modification under the regulation, leading to the rejection of the application. Case-Laws Service Tax Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=669