https://www.taxtmi.com/caselaws?id=783846 The dominant issue was whether the Tribunal's earlier dismissal of the appeal on service tax demand for alleged manpower supply to four hotels (Oct 2008-Sep 2010) contained an apparent mistake warranting rectification. The Tribunal held that, for adjacent periods, it had already set aside the demand for all nine hotels (Oct 2010-Mar 2012) and, for Apr 2007-Sep 2008, it had confirmed dropping of demand for the four hotels while setting aside demand for the five associate entities; these binding determinations rendered dismissal of the present appeal erroneous on the face of the record. The rectification application was allowed and the earlier dismissal order was held to require correction. en-us Fri, 19 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783846 The dominant issue was whether the Tribunal's earlier dismissal of the appeal on service tax demand for alleged manpower supply to four hotels (Oct 2008-Sep 2010) contained an apparent mistake warranting rectification. The Tribunal held that, for adjacent periods, it had already set aside the demand for all nine hotels (Oct 2010-Mar 2012) and, for Apr 2007-Sep 2008, it had confirmed dropping of demand for the four hotels while setting aside demand for the five associate entities; these binding determinations rendered dismissal of the present appeal erroneous on the face of the record. The rectification application was allowed and the earlier dismissal order was held to require correction. Case-Laws Service Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783846