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<h1>Finance Act 2012: Service Tax Notice Period Extended to 18 Months; New Rules for Subsequent Discrepancy Notices Introduced.</h1> Section 73 of the Finance Act, 2012, concerning service tax, is amended to extend the time frame for serving notices from 'one year' to 'eighteen months.' A new sub-section (1A) is introduced, allowing a Central Excise Officer to serve a statement, deemed as notice, for service tax discrepancies for subsequent periods if based on the same grounds as previous notices. Additionally, in sub-section (4A), a reference to 'sub-sections (3) and (4)' is revised to 'sub-section (4).' These changes aim to streamline the process of addressing service tax issues.