Service tax transitory rule: amended recovery provisions apply to pending cases and closure period starts from assent. Where service tax was unpaid, short levied, short paid or erroneously refunded before the Finance Bill, 2015 received Presidential assent, the amended provisions of section 76 or section 78 apply to such cases; if a show cause notice under section 73(1) (or its proviso) was issued but no order under section 73(2) was passed before assent, the thirty day closure period for payment to close proceedings (under provisos to sections 76(1) or 78(1)) is to be counted from the date the Finance Bill, 2015 received Presidential assent.