https://www.taxtmi.com/caselaws?id=365851 The High Court set aside the order rejecting the rectification application regarding service tax liability for financial years 2011-12 to September 2016. The Court directed the Assistant Commissioner to issue a fresh order addressing the petitioner's claim that income from the restaurant was exempt from tax but erroneously included in the taxable turnover calculation. The Court emphasized that rectification cannot be used to reopen final assessments and must be based on apparent errors on record. The petition was disposed of with instructions for a new decision on the rectification application. en-us Fri, 23 Mar 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365851 The High Court set aside the order rejecting the rectification application regarding service tax liability for financial years 2011-12 to September 2016. The Court directed the Assistant Commissioner to issue a fresh order addressing the petitioner's claim that income from the restaurant was exempt from tax but erroneously included in the taxable turnover calculation. The Court emphasized that rectification cannot be used to reopen final assessments and must be based on apparent errors on record. The petition was disposed of with instructions for a new decision on the rectification application. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365851