https://www.taxtmi.com/caselaws?id=126745 Service tax recovery for the period 16-11-1997 to 1-6-1998 turned on the retrospective amendments to the Finance Act, 1994 and the scope of the demand machinery. The controlling principle applied was that Section 73 applies only to persons liable to file returns under Section 70, while assessees covered solely by Section 71A fall outside that provision. On that basis, the show-cause notice was held not maintainable and the demand could not be sustained against the recipient. en-us Tue, 27 Dec 2005 00:00:00 +0530 Thu, 27 Dec 2012 15:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126745 Service tax recovery for the period 16-11-1997 to 1-6-1998 turned on the retrospective amendments to the Finance Act, 1994 and the scope of the demand machinery. The controlling principle applied was that Section 73 applies only to persons liable to file returns under Section 70, while assessees covered solely by Section 71A fall outside that provision. On that basis, the show-cause notice was held not maintainable and the demand could not be sustained against the recipient. Case-Laws Service Tax Tue, 27 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126745