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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
Dr. Chittaranjan Satapathy, VICE-PRESIDENT, MS. JYOTI BALASUNDARAM
Sree Vijaya Coaters -Appellant
Versus
Commissioner of Service Tax, Trichy -Respondent
MISC. ORDER NO. 408/2010 APPLICATION NO. ST/ROM/59/2010 APPEAL NO. ST/608/2009
Decided On : 13-09-2010
K.S. Ramesh,C. Rangaraju
Jyoti Balasundaram, Vice-President ‑ The learned counsel for the applicant brings to the notice of the Bench that certain typographical errors have crept into Stay Order No. 151/2010, dated 8-3-2010 [2010 (19) S.T.R. 45 (T)] as regards the period of dispute and the date of Notification No. 19/2005-ST. The learned SDR confirms that the period of dispute and the date of the notification have been wrongly mentioned. We, therefore, correct the typographical errors namely by recording that the period of dispute is 16-9-2004 to 16-6-2005 (stay order shows the period in dispute as 10-9-2001 to 16-6-2005) and correct the period covered contained in show cause notice from 10-9-2001 to 31-3-2006 to 10-9-2004 to 31-3-2006. The date of Notification No. 19/2005-S.T. is also corrected from 7-1-2005 as appearing in paragraph 2 of the stay order to 7-6-2005. We also find that there is a mistake in our finding that the assessees are not liable to pay service tax for the period from 16-6-2005 and correct the same to read as they are not liable to pay service tax for the period prior to 16-6-2005. The application is disposed of accordingly.
