https://www.taxtmi.com/caselaws?id=32970 Rectification under the service tax penalty regime failed because no mistake apparent from the record was shown in the earlier order. The Tribunal had intentionally set aside only the penalties under Section 78 of the Finance Act, relying on the appellants' pre-notice and pre-order payment of most of the service tax. The reference to "Penalties" in the plural was read as covering the multiple Section 78 penalties arising from connected orders, not all penalties generally. Relief was therefore not extended to the penalty under Section 76, and the rectification request was rejected. en-us Mon, 28 Jul 2008 00:00:00 +0530 Tue, 14 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32970 Rectification under the service tax penalty regime failed because no mistake apparent from the record was shown in the earlier order. The Tribunal had intentionally set aside only the penalties under Section 78 of the Finance Act, relying on the appellants' pre-notice and pre-order payment of most of the service tax. The reference to "Penalties" in the plural was read as covering the multiple Section 78 penalties arising from connected orders, not all penalties generally. Relief was therefore not extended to the penalty under Section 76, and the rectification request was rejected. Case-Laws Service Tax Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32970