https://www.taxtmi.com/caselaws?id=786237 Applications for rectification under the statutory provision are maintainable only for errors apparent on the record; they do not permit re appreciation of evidence or correction of findings that are merely erroneous. Penalty relief must be recalculated so that any penalty does not exceed the demand confirmed in remand proceedings, and penalties cannot be imposed on amounts set aside or remanded. Contractual clauses showing that the agreed work price expressly included the applicable service tax are factual findings and not susceptible to rectification as patent error. The rectification application was therefore dismissed. en-us Thu, 05 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786237 Applications for rectification under the statutory provision are maintainable only for errors apparent on the record; they do not permit re appreciation of evidence or correction of findings that are merely erroneous. Penalty relief must be recalculated so that any penalty does not exceed the demand confirmed in remand proceedings, and penalties cannot be imposed on amounts set aside or remanded. Contractual clauses showing that the agreed work price expressly included the applicable service tax are factual findings and not susceptible to rectification as patent error. The rectification application was therefore dismissed. Case-Laws Service Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786237