https://www.taxtmi.com/acts?id=19238 Where service tax was not levied or paid, was short levied or short paid, or was erroneously refunded, and either no notice under the principal recovery provision was served before assent or a notice was served but no order issued before assent, the amended recovery provisions will apply; however, for cases falling within the prior procedural category where no proviso notice was served or no order passed before the amendment date, the penalty in those specific cases shall not exceed fifty per cent of the service tax. en-us Sat, 28 Feb 2015 20:40:16 +0530 Mon, 02 Mar 2015 12:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19238 Where service tax was not levied or paid, was short levied or short paid, or was erroneously refunded, and either no notice under the principal recovery provision was served before assent or a notice was served but no order issued before assent, the amended recovery provisions will apply; however, for cases falling within the prior procedural category where no proviso notice was served or no order passed before the amendment date, the penalty in those specific cases shall not exceed fifty per cent of the service tax. Act-Rules Bills Sat, 28 Feb 2015 20:40:16 +0530 https://www.taxtmi.com/acts?id=19238