https://www.taxtmi.com/caselaws?id=794126 Rectification is limited to an obvious mistake apparent from the record and cannot be used to reappreciate evidence or reopen a debatable issue; the Revenue's miscellaneous application was therefore not maintainable. The Tribunal also held that an activity amounting only to transfer of title in immovable property, including relinquishment and transfer of land rights, falls outside the definition of service under section 65B(44) of the Finance Act, 1994. On the facts recorded, the respondent's activity was not an independent taxable service and did not constitute Real Estate Agent Service. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794126 Rectification is limited to an obvious mistake apparent from the record and cannot be used to reappreciate evidence or reopen a debatable issue; the Revenue's miscellaneous application was therefore not maintainable. The Tribunal also held that an activity amounting only to transfer of title in immovable property, including relinquishment and transfer of land rights, falls outside the definition of service under section 65B(44) of the Finance Act, 1994. On the facts recorded, the respondent's activity was not an independent taxable service and did not constitute Real Estate Agent Service. Case-Laws Service Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794126