https://www.taxtmi.com/caselaws?id=470329 Rectification under Section 35C(2) is limited to manifest, patent or glaring mistakes apparent from the record and cannot operate as review or revision. Allegations involving channel ownership, service classification, evidence, valuation, reimbursable expenses, limitation and the extended period require reassessment of findings or adoption of an alternative view, making them appealable rather than rectifiable errors. No non-consideration of admitted additional evidence, material omission, or binding authority establishing the alleged notice-service irregularity was identified. Accordingly, a rectification application cannot be used to rehear the appeal on merits. en-us Tue, 12 Mar 2024 00:00:00 +0530 Thu, 23 Jul 2026 17:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470329 Rectification under Section 35C(2) is limited to manifest, patent or glaring mistakes apparent from the record and cannot operate as review or revision. Allegations involving channel ownership, service classification, evidence, valuation, reimbursable expenses, limitation and the extended period require reassessment of findings or adoption of an alternative view, making them appealable rather than rectifiable errors. No non-consideration of admitted additional evidence, material omission, or binding authority establishing the alleged notice-service irregularity was identified. Accordingly, a rectification application cannot be used to rehear the appeal on merits. Case-Laws Service Tax Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470329