https://www.taxtmi.com/caselaws?id=777637 Omission to decide a material demand head already arising from the record constitutes an error apparent on the face of the record and may be corrected by rectification. In respect of construction of flats for Manglam Build Developers Limited, the activity was treated as works contract service involving materials and labour, and abatement under Notification No. 01/2006-ST was found available; the related demand was set aside. By contrast, amounts received as advances and booking payments for Aradhna Residency were held taxable, as the record did not displace the finding that they formed part of the taxable receipts in the relevant period. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777637 Omission to decide a material demand head already arising from the record constitutes an error apparent on the face of the record and may be corrected by rectification. In respect of construction of flats for Manglam Build Developers Limited, the activity was treated as works contract service involving materials and labour, and abatement under Notification No. 01/2006-ST was found available; the related demand was set aside. By contrast, amounts received as advances and booking payments for Aradhna Residency were held taxable, as the record did not displace the finding that they formed part of the taxable receipts in the relevant period. Case-Laws Service Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777637