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    <title>Amendment of section 78A.</title>
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    <description>Amendment clarifies that where service tax is not levied or paid, short levied or short paid, or erroneously refunded, and related proceedings on an assessment notice are concluded under the specified proviso based clause (i) mechanisms, any proceedings pending under the subject section shall be deemed to have been concluded.</description>
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      <description>Amendment clarifies that where service tax is not levied or paid, short levied or short paid, or erroneously refunded, and related proceedings on an assessment notice are concluded under the specified proviso based clause (i) mechanisms, any proceedings pending under the subject section shall be deemed to have been concluded.</description>
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