Rectification of Mistake Application corrected by Tribunal, aligning with official notification and rectifying citation error.

The Rectification of Mistake (ROM) Application was disposed of by the Tribunal after correcting the erroneous reference to Notification No 11/2010-ST and the inaccurate citation of a tribunal decision in the Final Order. The Tribunal aligned the order with the official notification by deleting incorrect subject matter and rectifying the citation error. Despite these corrections, the order was not recalled, and the revenue's application was resolved without further implications for the assessee.

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Issues: Rectification of Mistake (ROM) Application regarding incorrect reference to Notification No 11/2010-ST and wrong citation of a tribunal's decision.

Analysis:
The Rectification of Mistake (ROM) Application was filed by the revenue challenging the reference to Notification No 11/2010-ST in the Tribunal's order, which was found to be incorrect. The Tribunal's order had incorrectly stated that the notification provided exemption for distribution of electricity services, whereas the actual notification exempted services related to transmission of electricity. The revenue argued that this mistake led to the wrong application of the notification in favor of the assessee, who provided services to an electricity distribution company. The Authorized Representative for the revenue contended that the error in the order needed rectification and also pointed out an incorrect reference to a tribunal decision in para 8 of the order. The revenue sought recall of the order based on these grounds.

During the hearing, it was observed that the text of Notification No 11/2010-ST available on official websites did not contain any subject, and the subjects mentioned in various publications were not part of the official notification. The Tribunal found no apparent error on record regarding the consideration of the exemption contained in the notification. However, the subject "Regarding exemption to the taxable service provided for distribution of electricity" mentioned in para 5.1 of the order was deleted to align with the official notification available on government websites. Additionally, the Tribunal agreed with the Authorized Representative's submission regarding the incorrect reference to a tribunal decision in para 8. The incorrect citation was corrected to refer to a different tribunal case, but no grounds for recalling the order were found based on this issue.

In conclusion, the Rectification of Mistake application filed by the revenue was disposed of after incorporating the necessary corrections in the Tribunal's Final Order No A/87075/2018 dated 16.07.2018. The Tribunal addressed the discrepancies in the reference to Notification No 11/2010-ST and the incorrect citation of a tribunal decision, ensuring the accuracy of the order.

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