https://www.taxtmi.com/caselaws?id=469107 Rectification jurisdiction is confined to correcting patent mistakes apparent from the record and cannot be used to review, recall, or redecide the merits of a final order. Where the earlier order had already considered the facts, law, and cited precedent, mere disagreement with the conclusion did not constitute an apparent error. The document also notes that issues of classification and taxability of service must be pursued through the proper appellate forum, not by using rectification as a substitute for appeal. Accordingly, a rectification application cannot reopen a concluded matter or alter a reasoned final order simply because another view is possible. en-us Thu, 19 Feb 2026 00:00:00 +0530 Tue, 02 Jun 2026 21:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469107 Rectification jurisdiction is confined to correcting patent mistakes apparent from the record and cannot be used to review, recall, or redecide the merits of a final order. Where the earlier order had already considered the facts, law, and cited precedent, mere disagreement with the conclusion did not constitute an apparent error. The document also notes that issues of classification and taxability of service must be pursued through the proper appellate forum, not by using rectification as a substitute for appeal. Accordingly, a rectification application cannot reopen a concluded matter or alter a reasoned final order simply because another view is possible. Case-Laws Service Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469107