2019 (5) TMI 71 - AT - Service Tax

Rectification of Mistake - typographical error - HELD THAT - The issues seeking rectification merits consideration - ROM application allowed.

Summary

Issues: Rectification of Mistake in Final Order

Analysis:
1. Grounds for Rectification by Revenue:
- The revenue filed for rectification based on the incorrect extension of benefit under certain notifications.
- Notification 09/2003-ST and 24/2004-ST were misinterpreted for the period up to September 2010.
- The absence of exemption between July 2004 to September 2004 was highlighted.
- Amendment in notification 24/2004-ST from 27.02.2010 impacted the assessee's eligibility for exemption.

2. Assessee's Position:
- The assessee acknowledged ineligibility post 27.02.2010 due to notification amendments.
- Cited a precedent supporting exemption for the period between the two notifications.
- Disputed penalty imposition under Sec.78, pointing out a typographical error in the final order.

3. Judgment and Rectification:
- The tribunal rectified mistakes in the final order as requested by both parties.
- Corrections included changing the exemption period to 27.02.2010 instead of September 2010.
- Adjustments in the demand period and penalty references were made for accuracy.
- The rectification applications were disposed of, ensuring clarity and accuracy in the final order.

This judgment addressed rectification requests concerning the misinterpretation of notifications and penalty references in the final order. Both the revenue and the assessee presented their arguments regarding the eligibility for exemption under specific notifications. The tribunal acknowledged the mistakes and rectified the final order to align with the correct interpretation of the law and notifications. The decision aimed to ensure accuracy and clarity in the application of exemptions and penalties, resolving the discrepancies highlighted by the parties involved.