https://www.taxtmi.com/caselaws?id=352692 Rectification of mistake is confined to correcting an apparent error on the face of the record and cannot be used to reopen the merits or seek a review of the earlier order. The Tribunal held that the applicant was effectively challenging the reasoning on service classification and tax liability, but no patent mistake was shown. It also noted that an order need not reproduce every argument or sentence if its cumulative effect is clear. The application was therefore not maintainable, as no rectifiable mistake was made out. en-us Fri, 17 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352692 Rectification of mistake is confined to correcting an apparent error on the face of the record and cannot be used to reopen the merits or seek a review of the earlier order. The Tribunal held that the applicant was effectively challenging the reasoning on service classification and tax liability, but no patent mistake was shown. It also noted that an order need not reproduce every argument or sentence if its cumulative effect is clear. The application was therefore not maintainable, as no rectifiable mistake was made out. Case-Laws Service Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352692