https://www.taxtmi.com/caselaws?id=286903 The Tribunal rejected the rectification of mistake application regarding the rate of tax on works contracts, emphasizing that rectification is not meant for revising orders but for correcting patent errors. The appellant's failure to present crucial legal decisions during the original proceedings precluded rectification, as ongoing works contracts were deemed to attract the higher rate of duty from 1.3.2008. The Tribunal held that the mistake lay with the litigant, not the Bench, and therefore the application was dismissed. en-us Tue, 07 May 2019 00:00:00 +0530 Wed, 28 Oct 2020 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286903 The Tribunal rejected the rectification of mistake application regarding the rate of tax on works contracts, emphasizing that rectification is not meant for revising orders but for correcting patent errors. The appellant's failure to present crucial legal decisions during the original proceedings precluded rectification, as ongoing works contracts were deemed to attract the higher rate of duty from 1.3.2008. The Tribunal held that the mistake lay with the litigant, not the Bench, and therefore the application was dismissed. Case-Laws Service Tax Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286903