Section 93 Applicability of Scheme.- This Scheme shall not be applicable to a decision, an order of determination, a demand notice or, as the case may be, show cause notice,—

(i) relating to a tax arrear which includes service tax, and such service tax amount is in excess of twenty-five thousand rupees; or

(ii) where such order or notice has been made or issued under section 73 A of the Finance Act, 1994. (32 of 1994)