Amendment of section 73

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..... year", wherever they occur, the words "eighteen months" shall be substituted; (ii) after sub-section (1), the following sub-section shall be inserted, namely: "(1A) N .....

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..... on the person chargeable to service tax, then, service of such statement shall be deemed to be service of notice on such person, subject to the condition that the grounds relied upon for the subsequen .....

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