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2016 (7) TMI 597 - HC - Service TaxRejection of rectification application u/s 74 - rectification in the quantification of the Service Tax demanded - it was contended that alternatively they have given their option under Rule 3(3) of Works Contract (Composition scheme for payment of service tax) Rules, 2007 and the said option was rejected without relying on the statutory provisions. - Held that:- A bare perusal of the petition for rectification would reveal that the petitioner seeks for re-arguing the matter before the authority or question the interpretation given by the authority for not granting the relief sought for. This would not fall within the scope of the power to be exercised under Section 74 of the Finance Act. Therefore, the authority was justified in refusing to exercise such power. - Writ petition dismissed - Decided against the petitioner.
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