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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal rectifies error, affirms service tax on mobile operators' inter-connectivity</h1> The Appellate Tribunal CESTAT, Bangalore allowed the appellant's application for rectification of a typographical error in the order, confirming that the ... Appellants seek for rectification of error - typographical error – sentence should complete as “........activity is a subject matter of service tax”. Instead it has been typed as “..........activity is not a subject matter of service tax - Tribunal has considered the question of applicability of service tax in regard to the service of inter-connectivity of cellular/mobile operators - ROM application is allowed, by rectifying the error The Appellate Tribunal CESTAT, Bangalore allowed the ROM application filed by the appellant for rectification of a typographical error in the order regarding the applicability of service tax to the inter-connectivity service of cellular/mobile operators. The correction clarified that the activity is indeed subject to service tax from 2007 onwards.

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