2017 (3) TMI 1930 - AT - Service Tax

Rectification of mistake - error apparent on the face of record or not - in para 8 of the impugned order in place if three appeals two appeals are only mentioned - HELD THAT - Necessary changes have been carried out. The applications are accordingly allowed and the final order is corrected.

Summary

Issues involved: Rectification of mistakes in the final order regarding service tax liability for multiple appeals.

In this case, three applications were filed for rectification of mistakes in the final order dated 28/07/2016, which disposed of three appeals by the appellant/assessee and one appeal by the Revenue. The main issue was the service tax liability, which the Tribunal had decided in a common order for all three appeals. The correction sought was to rectify an error in para 8 of the order where only "two" appeals were mentioned instead of "three." The period covered in the proceedings was also incorrectly stated. After hearing both sides, the Tribunal made specific corrections to the final order. The word "two" in para 8 was substituted with "three," and the correct period was inserted. Additionally, the time frame mentioned in line 12 of page 8 was amended to accurately reflect the periods involved. A new para 9 was substituted to provide clarity on the disposition of appeals and tax liability based on the findings. The applications for rectification were allowed, and the final order was corrected accordingly.