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 73A of the Finance Act, 1994(32 of 1994.).