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2014 (2) TMI 618 - AT - Service TaxRectification of mistake - Re-calculation of the Service Tax liability - Held that:- there is an error apparent on the face of record, in as much as the Bench had recorded clearly that the appellant had contested the Service Tax liability on the basis of value to be considered as cum-tax. To that extent, we find that there is an error apparent on the face of record in our final order. In view of this, the said error needs to be rectified in this application. Accordingly, we allow the application for rectification of mistake to correct the error apparent on the face of record - Service Tax liability, if any, on the appellant as per our Final order, needs to be re-computed based upon the amounts which have been received by the appellant from M/s GSPC and also on the evidence which will be produced by the appellant before adjudicating authority - Partial rectification made.
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