2019 (7) TMI 1015 - AT - Service Tax

Rectification of Mistake - error apparent on the face of record or not - demand of service tax liability in respect of Membership of Clubs or Association Services and Renting of Immovable Property service - HELD THAT - There is indeed an error apparent from the records as pointed out in the Miscellaneous Application for rectification of mistake filed by the Revenue - Necessary rectification carried out. The Miscellaneous Applications for rectification of mistake are therefore allowed.

Summary

Issues: Rectification of mistake apparent on record in the Final Order

The judgment deals with the applications filed by the Revenue for rectification of a mistake apparent on record in Final Order Nos. 41802-41805/2018 dated 07.06.2018 in Appeal Nos. ST/42241-42244/2015-DB filed by M/s. Handloom Export Promotion Council.

Analysis:

The Revenue filed applications for rectification of a mistake in the Final Order, specifically related to the demand of service tax liability for Membership of Clubs or Association Services and Renting of Immovable Property. The error was pointed out by the Authorized Representative for the Revenue, indicating incorrect figures mentioned in the Final Order. The correct figures for the demands under these categories were presented to the Tribunal. The Ld. Advocate for the assessee admitted the error and agreed to the rectification.

Upon hearing both sides and examining the facts on record, the Tribunal found the error to be apparent from the records as highlighted in the Miscellaneous Application for rectification filed by the Revenue. The Tribunal proceeded to rectify the portion in the Final Order related to the demand of service tax liability under Membership of Clubs or Association Services and Renting of Immovable Property. The corrected figures were provided in the rectification order, aligning with the correct amounts demanded under these categories. The Tribunal allowed the Miscellaneous Applications for rectification of mistake and also acceded to the requested change in the Cause Title of the respondent.

In conclusion, the Tribunal granted the rectification of the mistake apparent on record in the Final Order, ensuring the correct figures for the service tax liabilities under the specified categories were reflected accurately. The applications filed by the Revenue for rectification and change in Cause Title were allowed by the Tribunal, bringing the matter to a resolution.