Amendment of section 73.

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..... lowing sub-section shall be inserted, namely:- (1B) Notwithstanding anything contained in sub-section (1), in a case where the amount of service tax payable has been self-assessed in the return fu .....

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..... rovide that the recovery may be made under section 87 of the self-assessed service tax, declared in the return but not paid, without service of any notice under sub-section (1); (b) omit sub-sectio .....

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