S.S.KANG,J - (1.)REVENUE filed rectification of mistake application on the ground that there is an error apparent on record in the Final Order No. ST/26/08 dated 30 -1 -08.
(2.)The contention of the Revenue is that show cause notice for demand of Service tax on goods transport service was issued on 15 -11 -2002 and thereafter law was amended with retrospective effect and thereafter a corrigendum to show -cause notice issued on 4 -11 -04. The contention of the Revenue is that while passing the final order the fact that corrigendum has been issued after amendment which was made in May 2003, was not taken into consideration though this fact was evident on record.
The contention of the assessee is that the scope of rectification is very limited. The error should be apparent on record. The appellant relied upon the decision in the case of T.S. Balram Income Tax Officer reported in to submit that mistake apparent from the record cannot be something would have to be established by a long drawn process of reasoning on points on which there may conceivable be two opinions. A decision on a debatable point of law cannot be a mistake apparent on record.

(3.)WE find that in this case a material fact which effects the decision of the case is not taken into consideration while passing the final order. The final order was passed on the presumption that show -cause notice was issued prior to amendment to retrospective amendment in May 2003 and demand cannot be confirmed on the basis of show cause notice issued prior to amendment. The fact that corrigendum has been issued after the amendment is on record and same has been noticed by the adjudicating authority as well as Commissioner (Appeals).