Tribunal rectifies errors in service tax liability order, grants applications for corrections

The Tribunal allowed the applications for rectification of mistakes in the final order regarding service tax liability for multiple appeals. Corrections were made to accurately reflect the number of appeals, the period covered, and the time frame mentioned in the order. The word "two" was substituted with "three" in para 8, and a new para 9 was added to clarify the disposition of appeals and tax liability based on the corrected findings. The rectification applications were granted, and the final order was amended accordingly.

---

---

Issues involved: Rectification of mistakes in the final order regarding service tax liability for multiple appeals.

In this case, three applications were filed for rectification of mistakes in the final order dated 28/07/2016, which disposed of three appeals by the appellant/assessee and one appeal by the Revenue. The main issue was the service tax liability, which the Tribunal had decided in a common order for all three appeals. The correction sought was to rectify an error in para 8 of the order where only "two" appeals were mentioned instead of "three." The period covered in the proceedings was also incorrectly stated. After hearing both sides, the Tribunal made specific corrections to the final order. The word "two" in para 8 was substituted with "three," and the correct period was inserted. Additionally, the time frame mentioned in line 12 of page 8 was amended to accurately reflect the periods involved. A new para 9 was substituted to provide clarity on the disposition of appeals and tax liability based on the findings. The applications for rectification were allowed, and the final order was corrected accordingly.

---