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<h1>Amendment to Section 78A: Pending Service Tax Proceedings Concluded if Notice Under Section 73 Resolved Per Provisions</h1> In the Finance Act, 2016, an amendment was made to section 78A of the 1994 Act, introducing an explanation to clarify service tax issues. It specifies that if service tax has not been levied, paid, short-levied, short-paid, or erroneously refunded, and proceedings related to a notice under section 73 are concluded per specific provisions, any pending proceedings against a person under section 78A will also be considered concluded.