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2017 (3) TMI 516 - AT - Service TaxRectification of mistake - typographical error - “30 out of 33 blocks showed positive results” when actually only 3 out of 33 had showed positive results and the remaining blocks had infact been surrendered - this needs rectification. Para 12 of the order which the Assessee is relying upon is clear and unambiguous in holding that service tax is not payable in the present case. Our other observations and findings in para 12(a) to 12(c) are observations which we cannot rectify in this proceeding as an appeal against the final order is now pending before the apex court. ROM application disposed off.
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