Court grants Rectification of Mistake application correcting errors in Stay Order for service tax demand and hearing date.

The court allowed the Rectification of Mistake (ROM) application to correct errors in the Stay Order, specifically regarding the category of service tax demand and the date of the hearing. The corrections were made to accurately reflect the demand under 'Business Support Service' and the correct hearing date of 26.7.2012, aligning with the evidence presented.

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Issues:
Rectification of mistake in Stay Order regarding the category of service tax and the date of hearing.

Analysis:
The judgment involves applications for rectification of mistakes in Stay Order No.656-657/12 dated 24.7.12 passed in Stay Application Nos.ST/S/277, 278/12 in Appeal Nos.ST/362, 363/12. The main correction sought is related to the category under which the demand of service tax was confirmed. The applicant contends that the demand was made under 'Business Support Service' and not 'Business Auxiliary Service' as erroneously mentioned in the order. The records confirm that the demand is indeed under 'Business Support Service,' requiring a correction in the order to reflect the accurate category.

Another mistake highlighted during the hearing pertains to the date of the hearing noted in the order as 24.7.2012, whereas the case was actually heard on 26.7.2012 as evidenced by the cause list and proceedings recorded in the file. Consequently, the date of the hearing is corrected to 26.7.2012, and the stay order number is revised to 656-657/12 dated 26.7.12 to align with the actual date on which the order was dictated and pronounced. The Rectification of Mistake (ROM) is allowed by incorporating these three corrections in the previously issued stay order.

In conclusion, the judgment addresses the rectification of mistakes in the Stay Order pertaining to the category of service tax demand and the date of the hearing. The corrections ensure that the order accurately reflects the demand under 'Business Support Service' and the correct date of the hearing, thereby rectifying the inaccuracies in the initial order.

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