ORDER
M.V. Ravindran, Member (J)
1. This Rectification of Mistake application is directed against the Final Order No. 311/2006-SM(BR), dated 8th February, 2006 [2006 (3) S.T.R. 542 (T)]. The learned Advocate appearing for the applicant submits that there is an error of imposition of interest on the appellant in this case and he wants the Tribunal to rectify the same.
2. Considered the submissions made by both the sides and perused the record. I find that the appellant has deposited the service tax on 3rd February, 2004 and filed the return on 12th February, 2004. By retrospective amendment in Finance Act of 2003, Section 71A was brought in which reads as under:
71A. Filing of return by certain customers – Notwithstanding any thing contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred to in the proviso to Sub-section (1) of Section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the Central Excise officer within six months from the day on which the Finance Bill, 2003 receives the assent of the President in the prescribed manner on the basis of the self assessment of the service tax and the provisions of Section 71 shall apply accordingly.
3. From the plain reading of the above section, the Government wanted to relax the imposition of penalty and interest to those tax payers who paid their service tax due and filed the return within 6 months from the date of assent of President to the Finance Bill, 2003. The Finance Bill was given assent by the President on 13-5-2003. Six months from that date would be 13th November, 2003. Since the applicant in this case has not paid the service tax nor filed the return, he is not eligible to get any concession. These views are also fortified by Rule 7A of the Service Tax Rules, 1994.
4. In view of the facts as mentioned above, there is no mistake apparent in order dated 8th February, 2006 and the applicant’s application for rectification of mistake is misplaced, hence the same is dismissed.
(Order dictated and pronounced in the open Court on 2-6-2006)