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of <h1>Section 73 Amended: New Subsection 1B Allows Recovery of Unpaid Service Tax Without Notice; Subsection 4A Removed</h1> Section 73 of the 1994 Act has been amended by the Finance Act, 2015. A new sub-section (1B) is added, allowing recovery of self-assessed but unpaid service tax, along with interest, using methods in section 87 without requiring notice. Additionally, sub-section (4A) is removed.
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