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<h1>Finance Act 2013 expands Section 86(5) service tax appeal scope to cover Section 86(1) and (3) matters</h1> Section 103(I) of the Finance Act, 2013 amends Section 86(5) of the Finance Act, 1994 relating to service tax appellate provisions. The amendment substitutes the reference to 'sub-section (3)' with 'sub-section (1) or sub-section (3)'. This change broadens the applicability of Section 86(5), so that its procedural or substantive requirements now apply to appeals or matters arising under both sub-section (1) and sub-section (3), rather than being confined only to those under sub-section (3).