Section 73 cannot support service tax notices against assessees whose return filing arose only under section 71A.

Section 73 of the Finance Act, 1994 cannot be used to issue a show-cause notice for service tax where the assessee's return-filing obligation arose only under section 71A and not section 70. The Tribunal followed binding precedent, including the Supreme Court-approved view that section 73, even after amendment, is confined to persons liable to file returns under section 70. On that interpretation, notices issued against section 71A assessees for the relevant period are not sustainable, and the resulting demand proceedings cannot survive.

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Issues: Whether a show-cause notice issued under section 73 of the Finance Act, 1994 was maintainable for recovery of service tax relating to the period when the assessee's return-filing obligation arose under section 71A.

Analysis: The decision followed the earlier Tribunal ruling, which had relied on the Supreme Court's approval of the view that section 73, even after amendment, applies only to persons liable to file returns under section 70. Persons brought within section 71A were held not to fall within the scope of section 73 for issuance of show-cause notices for the relevant period. As the dispute was covered by that binding interpretation, the notice could not be sustained.

Conclusion: The show-cause notice under section 73 was not maintainable against the assessee for the relevant period.

Final Conclusion: The appeal succeeded and the demand proceedings based on the impugned notice could not survive.

Ratio Decidendi: Section 73 of the Finance Act, 1994 cannot be invoked against persons whose return-filing obligation arises only under section 71A and not section 70.

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