https://www.taxtmi.com/caselaws?id=792734 Subvention income received by a bank from vehicle dealers was examined in the context of taxability, classification of service, rectification of mistake, and the scope of an error apparent on the face of the record. The Tribunal treated the rectification plea as an impermissible attempt to seek review on merits, holding that disagreement with another Tribunal decision did not disclose a patent mistake. The Supreme Court condoned delay and dismissed the civil appeals, holding that no substantial question of law arose, while clarifying that it did not approve the Tribunal's observations questioning the High Court's jurisdiction. en-us Fri, 29 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792734 Subvention income received by a bank from vehicle dealers was examined in the context of taxability, classification of service, rectification of mistake, and the scope of an error apparent on the face of the record. The Tribunal treated the rectification plea as an impermissible attempt to seek review on merits, holding that disagreement with another Tribunal decision did not disclose a patent mistake. The Supreme Court condoned delay and dismissed the civil appeals, holding that no substantial question of law arose, while clarifying that it did not approve the Tribunal's observations questioning the High Court's jurisdiction. Case-Laws Service Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792734