Correction of typographical errors in a stay order affirmed non-liability for service tax before the relevant date.

Typographical and consequential errors in an earlier stay order were corrected where the period of dispute, the period covered by the show cause notice, the date of Notification No. 19/2005-ST, and the recorded finding on service tax liability had been misstated. The corrected position reflected that the assessee was not liable to pay service tax for the period prior to 16-6-2005. The order was amended accordingly to align the record with the intended factual and legal position.

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Issues: Whether typographical errors in the earlier stay order relating to the period of dispute, the period covered by the show cause notice, the date of Notification No. 19/2005-ST, and the finding on service tax liability required correction.

Analysis: The Bench accepted that the earlier order had incorrectly recorded the period of dispute and the dates relevant to the show cause notice and notification. The recorded finding on liability was also found to be mistaken and was corrected to reflect that the assessee was not liable to pay service tax for the period prior to 16-6-2005.

Conclusion: The typographical and consequential errors were corrected, and the assessee's non-liability for service tax prior to 16-6-2005 stood affirmed.

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