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2018 (8) TMI 1323 - HC - Service TaxRectification of an order of assessment - Case of petitioner is that the income from restaurant was exempt from tax - rejection of rectification application on the ground that this is not a case for exercising such powers of rectification - Held that:- The Assistant Commissioner has not stated why according to him what the petitioner pointed out was not an apparent error. Secondly, we are informed that the petitioner had, by way of abandoned caution, also filed an appeal. The question of circumventing the appeal route is therefore does not arise. The Assistant Commissioner is requested to pass fresh order of rectification application of the petitioner and specifically comment on the petitioner's contention that though his income from restaurant business was exempt and so treated for part of the period under consideration, the same was added for the remaining part which was an apparent error - rectification application allowed.
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