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<h1>Finance Bill 2015 amends Section 73 of 1994 Act to allow recovery of unpaid self-assessed service tax without notice.</h1> Clause 110 of the Finance Bill, 2015 amends section 73 of the 1994 Act, introducing sub-section (1B) which allows for the recovery of self-assessed but unpaid service tax, as declared in the return under section 70, without notice, using methods in section 87. Additionally, sub-section (4A) is removed. This amendment facilitates the direct recovery of unpaid service tax amounts along with applicable interest, streamlining the process by eliminating the requirement for prior notice under sub-section (1).