TMI Blog2016 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of the Service Tax demanded. The petitioner was issued a show cause notice on 16.10.2015, wherein the authority had called upon the petitioner to show cause as to why the service rendered by them should not be assessed to tax under Sections 65(105)(zzzza), (zzza) of the Finance Act 1994; The extended period of time available under the first proviso to Section 73(1) of the Finance Act, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Penalties should not be imposed on them under Sections 77(1), 77(2) and 78 of the Finance Act, 1994. 3. The petitioner submitted their reply to the show cause notice raising various pleas both factually and legally. Thereupon, the matter was taken up for adjudication and the respondent passed an order dated 31.12.2015. Thereafter, the petitioner filed an application for rectification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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