https://www.taxtmi.com/caselaws?id=80748 Section 73 of the Finance Act, 1994 was stated to be inapplicable to goods transport operator service liabilities for the relevant period where the persons concerned were required to file returns only under Section 71A. A show cause notice issued under Section 73 for such liability was therefore described as not maintainable, and the demand could not be sustained in light of the binding Supreme Court position. Section 71A was also said not to expand Section 73 liability or validate the demand and related penalty. On that stated basis, the service tax demand and equal penalty were set aside in favour of the assessee. en-us Thu, 28 Dec 2006 00:00:00 +0530 Mon, 20 Jun 2011 11:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80748 Section 73 of the Finance Act, 1994 was stated to be inapplicable to goods transport operator service liabilities for the relevant period where the persons concerned were required to file returns only under Section 71A. A show cause notice issued under Section 73 for such liability was therefore described as not maintainable, and the demand could not be sustained in light of the binding Supreme Court position. Section 71A was also said not to expand Section 73 liability or validate the demand and related penalty. On that stated basis, the service tax demand and equal penalty were set aside in favour of the assessee. Case-Laws Central Excise Thu, 28 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80748