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<h1>Amendment to Section 78A: Concluding Service Tax Proceedings with Section 73 Notice Resolution for Consistency.</h1> Clause 151 of the Finance Bill, 2016 amends section 78A of the 1994 Act by adding an Explanation. This clarification states that if service tax has not been levied, paid, or has been incorrectly refunded, and proceedings related to a notice under section 73 are concluded per specified provisions, any pending proceedings against a person under section 78A are also deemed concluded. This amendment aims to ensure consistency and finality in the resolution of service tax-related proceedings.