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of <h1>Finance Act 2016 amends section 73 of 1994 Act, extending time limits for service tax assessments to 30 months.</h1> In the Finance Act of 2016, section 73 of the 1994 Act was amended to extend the time period from 'eighteen months' to 'thirty months' in sub-sections (1), (1A), (2A), and (3). Additionally, in sub-section (4B), clause (a), the phrase 'whose limitation is specified as eighteen months in' was replaced with 'falling under.' These amendments pertain to the service tax provisions within the legislation.
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