https://www.taxtmi.com/caselaws?id=767000 Rectification is confined to patent errors and cannot be used to reopen findings already considered and affirmed. The Tribunal held that issues of service classification, reverse charge liability, and exemption entitlement under Notifications No. 30/2012-ST and 25/2012-ST had already been decided, so no substantive interference with the final order was warranted. It also corrected a typographical omission that altered the sense of the exemption finding and permitted amendment of the respondent's cause-title to reflect reorganized jurisdiction under the CGST regime. en-us Thu, 06 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767000 Rectification is confined to patent errors and cannot be used to reopen findings already considered and affirmed. The Tribunal held that issues of service classification, reverse charge liability, and exemption entitlement under Notifications No. 30/2012-ST and 25/2012-ST had already been decided, so no substantive interference with the final order was warranted. It also corrected a typographical omission that altered the sense of the exemption finding and permitted amendment of the respondent's cause-title to reflect reorganized jurisdiction under the CGST regime. Case-Laws Service Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767000