https://www.taxtmi.com/caselaws?id=370279 Rectification proceedings under ROM are limited to patent mistakes apparent on the record, such as typographical, arithmetical or similar manifest errors, and cannot be used to reargue the merits or seek a review of the final order. A mere difference of opinion with the Tribunal's earlier view does not amount to an error apparent on the face of the record; the proper remedy is an appeal to a higher forum. The Tribunal also noted that the amendment to the service tax limitation provision had been treated as procedural, not affecting vested rights, and therefore capable of retrospective application. The ROM application was dismissed and the earlier order remained undisturbed. en-us Wed, 24 Oct 2018 00:00:00 +0530 Thu, 15 Nov 2018 07:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370279 Rectification proceedings under ROM are limited to patent mistakes apparent on the record, such as typographical, arithmetical or similar manifest errors, and cannot be used to reargue the merits or seek a review of the final order. A mere difference of opinion with the Tribunal's earlier view does not amount to an error apparent on the face of the record; the proper remedy is an appeal to a higher forum. The Tribunal also noted that the amendment to the service tax limitation provision had been treated as procedural, not affecting vested rights, and therefore capable of retrospective application. The ROM application was dismissed and the earlier order remained undisturbed. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370279