2019 (5) TMI 255 - AT - Service Tax

Rectification of mistake - typographical error - HELD THAT - Both sides submit that the error is only typographical and will not alter the outcome of the final order in SHRIRAM LIFE INSURANCE COMPANY VERSUS CC, CE ST, HYDERABAD IV AND CC, CE ST, RANGAREDDY GST (VICE-VERSA) 2019 (2) TMI 868 - CESTAT HYDERABAD - The errors which are sought to be typographical error they are rectified - ROM Application allowed.

Summary

Issues Involved:
Rectification of mistake in the final order dated 08.02.2019 involving typographical errors and their correction.

Analysis:

1. The applicant sought rectification of a typographical error in the final order. Both sides agreed that the error was only typographical and would not affect the outcome of the order. The errors were identified and rectified in a tabulated format for clarity. The rectification primarily focused on correcting specific sentences within the order to accurately reflect the intended meaning.

2. The judgment addressed various errors in the original order, such as incorrect references and misinterpretations of regulations. Notably, the judgment corrected the interpretation of a notification dated 01.07.2010 regarding surrender/discontinuance charges, emphasizing that the charges were not consideration for insurance services rendered. The rectification clarified the application of regulations to policies issued before and after the specified date, ensuring accurate legal interpretation.

3. Additionally, the rectification process involved correcting statements related to the adjudicating authority's actions. The judgment highlighted instances where the authority had exceeded the scope of the show cause notice, emphasizing the importance of procedural adherence in legal proceedings. By rectifying these errors, the judgment aimed to maintain the integrity of the legal process and ensure fair treatment for the parties involved.

4. The rectification also addressed issues concerning tax liability and credit availed by the appellant. It clarified that the appellant was not providing non-taxable or exempted services and correctly availed credits for input services. The judgment emphasized the application of Rule 6 in determining demands and highlighted relevant precedents set by the Hon'ble Mumbai Tribunal, ensuring consistency and accuracy in legal interpretations.

5. Furthermore, the rectification process involved correcting statements related to the calculation of surrender/discontinuance charges and the definition of "service" under Section 65B(44). The judgment clarified the nature of these charges and the timeline for tax implications, ensuring precise legal terminology and accurate application of regulatory provisions.

6. Overall, the judgment meticulously addressed each identified error in the final order, ensuring that the rectifications accurately reflected the intended legal interpretations and maintained consistency in the application of relevant laws and regulations. The rectification process aimed to uphold the principles of justice and fairness in legal proceedings, highlighting the importance of precise language and adherence to procedural requirements.