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of <h1>Section 74: Rectifying Service Tax Order Mistakes Within 2 Years; Assessee Notified for Increased Liability or Decreased Refunds</h1> Section 74 of the Act outlines the procedure for rectifying mistakes in service tax orders, allowing rectification within two years by the Central Excise officer who issued the order. Orders subject to appeal or revision cannot be rectified, except for parts not considered in such proceedings. Mistakes can be amended by the officer's initiative or upon notification by the assessee or relevant Commissioners. If rectification increases liability or decreases refunds, the assessee must be notified and given a chance to be heard. Amendments must be documented in writing, and any reduction in liability or increase in refund must be processed accordingly.
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