https://www.taxtmi.com/caselaws?id=443302 The Tribunal held that the rectification of the tax order was not based on apparent error and required detailed analysis, rendering it unsuitable for rectification under Section 74. The penalty issue was deemed to necessitate further consideration along with the service tax demand, resulting in a remand for a denovo adjudication order. The appellant's appeal concerning the penalty was to be decided in conjunction with the service tax demand, ensuring a fair opportunity for the appellant to present their case. en-us Tue, 12 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 07:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443302 The Tribunal held that the rectification of the tax order was not based on apparent error and required detailed analysis, rendering it unsuitable for rectification under Section 74. The penalty issue was deemed to necessitate further consideration along with the service tax demand, resulting in a remand for a denovo adjudication order. The appellant's appeal concerning the penalty was to be decided in conjunction with the service tax demand, ensuring a fair opportunity for the appellant to present their case. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443302