2016 (2) TMI 937 - AT - Service Tax

Rectification of mistake - mistake creeping in final order - typographical error - corrections made - application disposed off.

Summary

Issues:
1. Rectification of mistake in the final order regarding the appeal amount.
2. Rectification of typographical errors in the order passed by the Tribunal.

Issue 1: Rectification of mistake in the final order regarding the appeal amount:
In this case, the Revenue filed an application for rectification of a mistake in the final order dated 12.08.2015, where the appeal was dismissed as the amount involved was considered less than Rs. 5,00,000. However, the Revenue pointed out that the actual revenue involved exceeded Rs. 5,00,000. After hearing the arguments, the Tribunal allowed the application for rectification of mistake. The Tribunal recalled its previous order and reinstated the appeal to its original status.

Issue 2: Rectification of typographical errors in the order passed by the Tribunal:
Another application was filed by the Revenue for rectification of typographical errors in the order dated 12.08.2015. The Tribunal found errors in para 6 and para 7 of the order. In para 6, the Tribunal corrected the sentence regarding the appellant's appeal against demands dropped by the first appellate authority. In para 7, corrections were made regarding demands confirmed under 'Business Auxiliary Service' for commission received from M/s. JCB. The Tribunal also deleted a sentence that was out of context. After rectifying the typographical errors, the Tribunal disposed of the application. The Registry was directed to list the appeal for further proceedings.

In conclusion, the Tribunal addressed the rectification of mistakes in the final order related to the appeal amount and corrected typographical errors in the order passed. The applications filed by the Revenue were considered, and necessary corrections were made to ensure the accuracy and clarity of the Tribunal's orders.