Section 73 recovery notice was not maintainable for goods transport service where return filing arose only under Section 71A.

Section 73 of the Finance Act, 1994 did not authorise recovery proceedings for service tax where the assessee's obligation to file returns arose only under Section 71A and not under Section 70. The Tribunal followed the earlier decision, affirmed by the Supreme Court, and held that a show-cause notice issued under Section 73 for the relevant period in respect of goods transport service was not maintainable. Later amendments did not alter that position for the dispute in hand, so the notice could not be sustained.

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Issues: Whether the revenue could issue a show-cause notice under Section 73 of the Finance Act, 1994 for recovery of service tax not paid during the relevant period in respect of goods transport service.

Analysis: The Tribunal followed the earlier decision, as affirmed by the Supreme Court, that the amended Section 73 did not authorise recovery proceedings against persons whose obligation to file returns arose only under Section 71A and who did not fall within the class covered by Section 70. The Court held that the notice issued under Section 73 for the material period was not maintainable, and that the later amendments did not alter that position for the dispute in hand.

Conclusion: The show-cause notice under Section 73 could not be sustained and the issue was answered in favour of the appellants.

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