https://www.taxtmi.com/caselaws?id=380148 The High Court dismissed the writ petition challenging the rejection of the rectification application under Section 74 of the Finance Act, 1994. The Court directed the petitioner to file a regular appeal against the original order instead of seeking rectification, emphasizing the limited scope of Section 74. The judgment highlighted that the non-application of Rule 2A of the Service Tax (Determination of Value) Rules, 2006, does not necessarily indicate an error and advised addressing this in the appeal. The petitioner was granted liberty to file a regular appeal within the specified timeframe, ensuring all objections are considered. en-us Thu, 18 Apr 2019 00:00:00 +0530 Wed, 15 May 2019 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380148 The High Court dismissed the writ petition challenging the rejection of the rectification application under Section 74 of the Finance Act, 1994. The Court directed the petitioner to file a regular appeal against the original order instead of seeking rectification, emphasizing the limited scope of Section 74. The judgment highlighted that the non-application of Rule 2A of the Service Tax (Determination of Value) Rules, 2006, does not necessarily indicate an error and advised addressing this in the appeal. The petitioner was granted liberty to file a regular appeal within the specified timeframe, ensuring all objections are considered. Case-Laws Service Tax Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380148