Unable to tag the database using Liquibase for future rollback

I am trying to tag the database for future rollback using but getting below error:

Applying updates to the database. This may take a few minutes ... Unexpected error running Liquibase: Error parsing line 12 column 6 of ppsdb/ebidb_lb_upgrade_c43_sql_1.xml: cvc-complex-type.2.4.a: Invalid content was found starting with element 'sql'. One of '{"http://www.liquibase.org/xml/ns/dbchangelog/1.9":modifySql}' is expected.

Here is my changeSet file:

cat ebidb_lb_upgrade_c43_sql_1.xml

<?xml version="1.0" encoding="UTF-8"?>
<databaseChangeLog
xmlns="http://www.liquibase.org/xml/ns/dbchangelog/1.9"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog/1.9
http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-1.9.xsd">
<changeSet author="avnish_plsql_upgrade" id="1">
<tagDatabase tag="version_1.3"/>
<sql
        stripComments="false"
>
create table test (id number);
</sql>
</changeSet>
</databaseChangeLog>

When I am removing <tagDatabase> tag from file, I am not getting any error. It is only when I am adding this tag, I am getting above error. Please let me know, if I am missing any thing or making any mistake here.