https://www.taxtmi.com/highlights?id=96741 Application for rectification is confined to errors apparent on the record; re appreciation of evidence or revisiting factual findings is impermissible, and the rectification plea was dismissed. Penalty assessment principle confirmed: penalty must not exceed the demand upheld on remand, and Section 78 liability is to be re determined equal to the confirmed demand. Contract interpretation finding that the work order price expressly included service tax is a factual conclusion supported by contract terms and is not a patent error subject to rectification; that ground was rejected. en-us Tue, 10 Feb 2026 07:46:24 +0530 Tue, 10 Feb 2026 07:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96741 Application for rectification is confined to errors apparent on the record; re appreciation of evidence or revisiting factual findings is impermissible, and the rectification plea was dismissed. Penalty assessment principle confirmed: penalty must not exceed the demand upheld on remand, and Section 78 liability is to be re determined equal to the confirmed demand. Contract interpretation finding that the work order price expressly included service tax is a factual conclusion supported by contract terms and is not a patent error subject to rectification; that ground was rejected. Highlights Service Tax Tue, 10 Feb 2026 07:46:24 +0530 https://www.taxtmi.com/highlights?id=96741