Section 73 notices invalid for assessees covered by Section 71A in GTO and C&F agent service tax disputes.

Show-cause notices issued under Section 73 of the Finance Act, 1994 were held not legally sustainable for recovering service tax from persons required to file returns under Section 71A in respect of GTO and C&F agent services for the relevant period. The Tribunal followed the earlier ruling, as affirmed by the Supreme Court, that assessees covered by Section 71A were outside the scope of Section 73 for that period. A pending appeal against the relied-on judgment did not alter the binding effect of the Supreme Court's affirmation, so the revenue's challenge failed.

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Issues: Whether show-cause notices issued under Section 73 of the Finance Act, 1994 were maintainable for recovering service tax from persons required to file returns under Section 71A of the Finance Act, 1994 in respect of GTO and C&F Agents services during the relevant period.

Analysis: The Tribunal applied the earlier decision, as affirmed by the Apex Court, that the persons liable under Section 71A were not brought within the scope of Section 73. The notices invoking Section 73 for the relevant period were therefore not legally sustainable. The challenge to the appellate order on the ground that the relied-on judgment was pending appeal was rejected, because the binding Supreme Court ruling had already affirmed the legal position.

Conclusion: The notices under Section 73 were not maintainable against the assessees covered by Section 71A, and the revenue's challenge failed.

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