Transitional service tax provisions: amended recovery rules apply where notices/orders were incomplete before assent; limited penalties in prior cases. Where service tax was not levied or paid, was short levied or short paid, or was erroneously refunded, and either no notice under the principal recovery provision was served before assent or a notice was served but no order issued before assent, the amended recovery provisions will apply; however, for cases falling within the prior procedural category where no proviso notice was served or no order passed before the amendment date, the penalty in those specific cases shall not exceed fifty per cent of the service tax.