https://www.taxtmi.com/forum/issue?id=1722 A taxpayer sought rectification under Section 74 after a Service Tax demand was upheld on appeal; the Commissioner (Appeals) directed filing the rectification with the original adjudicating authority. Contributors advise that questions of law can be raised at any stage, that the Commissioner (Appeals) generally cannot rectify an order absent a true mistake, and that the taxpayer should pursue a tribunal appeal with delay condonation and stay while also filing rectification at the original authority to preserve remedies. en-us Wed, 20 Jan 2010 13:46:34 +0530 Thu, 23 Jan 2025 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1722 A taxpayer sought rectification under Section 74 after a Service Tax demand was upheld on appeal; the Commissioner (Appeals) directed filing the rectification with the original adjudicating authority. Contributors advise that questions of law can be raised at any stage, that the Commissioner (Appeals) generally cannot rectify an order absent a true mistake, and that the taxpayer should pursue a tribunal appeal with delay condonation and stay while also filing rectification at the original authority to preserve remedies. Discussion-Forum Service Tax Wed, 20 Jan 2010 13:46:34 +0530 https://www.taxtmi.com/forum/issue?id=1722