https://www.taxtmi.com/caselaws?id=779 Service tax demand under Section 68(1) of the Finance Act was held unsustainable where the statutory notice contemplated under Section 73 had not been issued. The Tribunal accepted the assessee's objection that, on the facts presented, the demand could not be maintained in the absence of the required notice and found no infirmity in the impugned order. It also held that the alleged legal error did not amount to a mistake apparent on the face of the record, so rectification was not warranted. The demand was therefore set aside and the rectification application rejected. en-us Fri, 01 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779 Service tax demand under Section 68(1) of the Finance Act was held unsustainable where the statutory notice contemplated under Section 73 had not been issued. The Tribunal accepted the assessee's objection that, on the facts presented, the demand could not be maintained in the absence of the required notice and found no infirmity in the impugned order. It also held that the alleged legal error did not amount to a mistake apparent on the face of the record, so rectification was not warranted. The demand was therefore set aside and the rectification application rejected. Case-Laws Service Tax Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779