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2019 (5) TMI 876 - HC - Service TaxRectification of Mistake - mistake apparent from the record or not - It was contended that Rule 2A of the Service Tax (Determination of Value) Rules, 2006, was not even taken note of while arriving at the quantum of tax - HELD THAT:- The question as to whether the non-application of the relevant provision of the rules would tantamount to a mistake apparent on the face of the record, is subject to certain parameters. It is not in all cases that the application of a wrong provision or the non-application of a right provision would tantamount to a mistake apparent from the record. May be the petitioner has a good case on merits. But, an order of rejecting of an application for rectification cannot per se be taken to be wrong in the light of the limited scope of Section 74 of the Finance Act. Therefore, the petitioner should only file an appeal against the original order dated 10.01.2019. Time Limitation for filing appeal - Section 85(3A) of the Finance Act - HELD THAT:- Under Section 85(3A) of the Finance Act, the petitioner has a remedy of appeal within two (2) months - In this case, the period of two (2) months can be calculated only from the date of receipt of the order of rejection of the rectification of application. The date of order of rejection of the rectification application is 28.02.2019. It was received by the petitioner on 04.03.2019. Therefore, the petitioner has time up to 04.05.2019 for filing an appeal against the order in original dated 10.01.2019. Petition dismissed.
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