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<h1>Finance Bill 2016 Extends Service Tax Limitation Period to 30 Months in Section 73 Amendments</h1> Clause 149 of the Finance Bill, 2016 proposes amendments to section 73 of the 1994 Act concerning service tax. The amendments involve replacing the term 'eighteen months' with 'thirty months' in sub-sections (1), (1A), (2A), and (3), thereby extending the limitation period for cases not involving fraud or suppression. Additionally, in sub-section (4B), clause (a), the phrase 'whose limitation is specified as eighteen months in' is replaced with 'falling under,' aligning the language with the new limitation period. These changes aim to extend the timeframe for addressing certain service tax matters.