2017 (3) TMI 516 - AT - Service Tax

Rectification of mistake - typographical error - 30 out of 33 blocks showed positive results when actually only 3 out of 33 had showed positive results and the remaining blocks had infact been surrendered - this needs rectification. Para 12 of the order which the Assessee is relying upon is clear and unambiguous in holding that service tax is not payable in the present case. Our other observations and findings in para 12(a) to 12(c) are observations which we cannot rectify in this proceeding as an appeal against the final order is now pending before the apex court. ROM application disposed off.

Summary

Issues:
Rectification of mistake in the Final order regarding the number of blocks showing positive results and the discussion of additional issues in the order.

Analysis:
The judgment pertains to an application seeking rectification of mistakes in the Tribunal's Final order. The first issue raised was regarding a typographical error in the Final order where it was incorrectly stated that "30 out of 33 blocks showed positive results" instead of the actual 3 out of 33 blocks. The Tribunal acknowledged this error and rectified it to accurately reflect the correct information. This rectification was deemed necessary and was promptly addressed by the Tribunal.

Moving on to the second issue, it was raised that after concluding that no service tax was payable in the case, the Tribunal should have simply dismissed the Revenue's appeal without discussing additional issues. However, the Tribunal clarified that the observations made in paras 12(a) to 12(c) of the order were clear and unambiguous in holding that no service tax was payable. The Tribunal stated that these observations could not be rectified at this stage as an appeal against the final order was pending before the apex court. The Respondent was granted the liberty to contest this aspect before the Apex Court if desired.

Ultimately, the Tribunal disposed of the application seeking rectification of mistakes in the Final order by rectifying the typographical error and maintaining the clarity of the observations regarding the payment of service tax. The judgment was pronounced in court on 16/02/2017, emphasizing the finality of the decision made by the Tribunal.