Special return-filing provision limits service tax recovery under general recovery powers, and the demand was set aside.

Service tax recovery for Goods Transport Operators and Clearing and Forwarding Agents services was treated as unsustainable where the assessees were required to file returns under Section 71A. The text states that Section 73 did not extend to recovery of tax not levied or not paid from that class of assessees unless they were expressly brought within its scope, and the contrary precedent was distinguished on facts. On that reasoning, the demand failed and the impugned recovery was set aside.

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Issues: Whether service tax in respect of Goods Transport Operators and Clearing and Forwarding Agents services could be recovered under Section 73 of the Finance Act, 1994 from assessees required to file returns under Section 71A.

Analysis: Section 73 was held not to provide for recovery of service tax not levied or not paid in respect of Goods Transport Operators and Clearing and Forwarding Agents services where the liability to file returns was specifically cast under Section 71A. The order relied on the view that the class of assessees covered by Section 71A was not brought within the net of Section 73. The cited precedent was followed, and the contrary authority was found distinguishable on facts.

Conclusion: The demand under Section 73 was not sustainable and the issue was answered in favour of the assessee.

Final Conclusion: The appeal was allowed and the impugned demand was set aside.

Ratio Decidendi: Where a special provision requires a class of assessees to file returns, recovery of service tax cannot be made under a general recovery provision unless that class is expressly brought within its scope.

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