https://www.taxtmi.com/caselaws?id=75785 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. en-us Wed, 14 Jan 2009 00:00:00 +0530 Fri, 14 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75785 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. Case-Laws Service Tax Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75785