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2016 (10) TMI 236 - HC - Service TaxRectification application - 4th respondent has filed a counter affidavit in which it has been stated that there was a mistake in so far as the award amount being communicated and the details of such work awarded has also been produced by them. It has been categorically stated that the amount of ₹ 57,25,526/- indicated in the communication to the Assistant Commissioner, Service Tax, was a typographic error and the actual amount is only ₹ 5,72,526/-. Held that:- considering the fact that the mistake has been categorically admitted by the 4th respondent it is only proper that the rectification application be considered. The 3rd respondent shall re-adjudicate the issue. There is also a contention raised by the petitioner that the construction carried out by the petitioner is of only two residential apartments and to come within the definition of a “complex”, there should be more than 12 residential units as per Clause 91(a) of Section 65 of the Finance Act, 1994. The respondent however would contend that the same is a question to be adjudicated upon by the assessing officer since even different awards made and carried out by different contractors if exceeding the limit would come within the definition. This is an aspect which need not be considered by this Court at this point of time since this Court is directing re-adjudication of the matter by the 3rd respondent. - Petition disposed of directing re-adjudication of matter
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