https://www.taxtmi.com/caselaws?id=423869 The Tribunal dismissed the application for rectification of mistake concerning a Final Order related to a Service Tax Appeal. The case involved the exemption claim under Section 66D(d)(i) for digging a borewell for agricultural purposes. The Commissioner (Appeals) ruled against the taxpayer due to insufficient evidence supporting the exemption claim. However, the Tribunal found the evidence presented by the taxpayer, including land records and certificates from farmers, to be credible. Ultimately, the Tribunal rejected the rectification application, deeming it an impermissible challenge to its final order. en-us Fri, 03 Jun 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423869 The Tribunal dismissed the application for rectification of mistake concerning a Final Order related to a Service Tax Appeal. The case involved the exemption claim under Section 66D(d)(i) for digging a borewell for agricultural purposes. The Commissioner (Appeals) ruled against the taxpayer due to insufficient evidence supporting the exemption claim. However, the Tribunal found the evidence presented by the taxpayer, including land records and certificates from farmers, to be credible. Ultimately, the Tribunal rejected the rectification application, deeming it an impermissible challenge to its final order. Case-Laws Service Tax Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423869