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2017 (11) TMI 1687 - AT - Service TaxRectification of mistake - error apparent from face of records - exclusion of certain portion of value on the ground that these are attributable to reimbursible expenditure - Held that:- The Tribunal cannot take up exercise on re-appreciating the evidences and to embark on an act of reviewing the decision under the guise of rectification of mistake. An error apparent on the face of the record means an error which strikes on the mere looking and does not need long drawn-out process of reasoning on points where there may be conceivably be two opinions. Such effort should not require anv extraneous matter to show its incorrectness. There is no error apparent from the record calling for rectification - ROM application dismissed.
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