https://www.taxtmi.com/article/detailed?id=5128 Rectification permits correction of an obvious, patent error in service tax assessment orders by Assistant/Deputy Commissioners or Central Excise Officers within the statutory period; it applies only to mistakes apparent on the face of the record, may be initiated by the officer or on notice by the assessee or Commissioners, and any amendment increasing liability or reducing refund requires written notice and a reasonable hearing, with written orders and appropriate refund or recovery consequences. en-us Tue, 14 May 2013 11:42:55 +0530 Tue, 14 May 2013 12:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5128 Rectification permits correction of an obvious, patent error in service tax assessment orders by Assistant/Deputy Commissioners or Central Excise Officers within the statutory period; it applies only to mistakes apparent on the face of the record, may be initiated by the officer or on notice by the assessee or Commissioners, and any amendment increasing liability or reducing refund requires written notice and a reasonable hearing, with written orders and appropriate refund or recovery consequences. Articles Service Tax Tue, 14 May 2013 11:42:55 +0530 https://www.taxtmi.com/article/detailed?id=5128