Service Tax amendment: substitution of proviso to extend applicability to clause (b) as well in notification. The Central Government, invoking powers under section 93(1) of the Finance Act, 1994, amends the proviso to entry 34 in Notification No.25/2012-Service Tax by substituting the words 'clause (a)' with 'clause (a) or clause (b)', thereby extending the proviso's applicability to include clause (b).