9911796707
TMI Blog2016 (6) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel ORDER Heard Ms.Naveena.D, learned counsel appearing for the petitioner, and Mr.A.P.Srinivas, learned counsel appearing for the respondents and with their consent, the writ petition itself is taken up for final hearing. 2. In this writ petition, the petitioner has challenged the order passed by the respondent rejecting the application filed by the petitioner for rectification of the mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differential tax relating to the period from July 2012 to September 2013 under Section 73 of the Act; Appropriate Interest under Section 75 of the Act should not be demanded from them on the above differential tax; A penalty should not be imposed on them under Section 76 of the Act for non-payment of appropriate Service Tax; and A penalty should not be imposed on them under Section 77 of the Act f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner held that no corroborating and convincing evidence was given in support of the petitioner's claim that the land value has to be excluded. Accordingly, the authority proceeded to confirm the demand. It is thereafter, the petitioner submitted an application on 29.02.2016 for rectification in the quantification and pointed out that they have submitted the records and those record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et formula and each case has to be tested on its own facts. What is a mistake apparent from the record will have to be decided based on the facts which are placed before the concerned authority. The specific case of the petitioner in the reply to the show cause notice was that the value of the land has been included in the amount charged. Along with the reply to the show cause notice, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value. This undoubtedly is an error apparent on the face of the record. Therefore, the respondent could not have rejected the application for rectification for the reasons assigned in the impugned order. Furthermore, in their application under Section 74, the petitioner has specifically sought for a personal hearing which was also not been offered. 8. Accordingly, the writ petition is allowed an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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