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    <title>Amendment in Sec.73</title>
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    <description>Introduces a new sub section providing that self assessed service tax declared in the return but not paid shall be recovered under section 87 without service of any notice under section 73(1). Also omits sub section (4A), which had permitted a reduced penalty where true and complete transaction details were available on specified records, thereby removing that penalty mitigation.</description>
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      <description>Introduces a new sub section providing that self assessed service tax declared in the return but not paid shall be recovered under section 87 without service of any notice under section 73(1). Also omits sub section (4A), which had permitted a reduced penalty where true and complete transaction details were available on specified records, thereby removing that penalty mitigation.</description>
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