V K A CONSTRUCTIONS Vs. UNION OF INDIA

JUDGEMENT

(1.) Aggrieved by an order rejecting an application for rectification under Section 74 of the Finance Act, 1994 (for short 'Finance Act'), the service provider has come up with the above writ petition.

(2.) Heard Mr. B. Srinivas Rao, learned counsel for the petitioner, and Mr. B. Narasimha Sarma, learned senior standing counsel for the respondents.

(3.) The petitioner suffered an order in original dated 10.01.2019, demanding service tax under the proviso to Section 73(1) of the Finance Act. Contending 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, the petitioner moved an application for rectification under Section 74 of the Finance Act. But, it was rejected by the order impugned in writ petition dated 28.02.2019, on the ground that there was no mistake apparent from the record. It is against the said order that the petitioner is before us.