Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1274 - HC - Service TaxRectification of mistake - principles of natural justice - Held that: - the power under Section 74 of Finance Act to rectify a mistake cannot be put under a straight jacket formula and each case has to be tested on its own facts. What is a mistake apparent from the record will have to be decided based on the facts which are placed before the concerned authority. If the records produced by the petitioner prima facie show that there was sale of undivided share of the land, then the authority ought to have taken into consideration of the same and examined as to whether those could have been included in the total value. This undoubtedly is an error apparent on the face of the record - Furthermore, in their application under Section 74, the petitioner has specifically sought for a personal hearing which was also not been offered. The matter is remanded to the respondent to consider the application filed by the petitioner under Section 74 of the Finance Act, after granting an opportunity of personal hearing - petition allowed by way of remand.
|