https://www.taxtmi.com/caselaws?id=209024 A service tax show-cause notice was held unsustainable where, for the relevant period, the statutory scheme did not bring the recipient within section 73 of the Finance Act, 1994. The later amendments to sections 68 and 71A did not cure that defect or retrospectively validate a demand for the disputed period. The notice was therefore not maintainable, and the service tax demand failed in favour of the assessee, with the order setting aside the demand sustained. en-us Thu, 24 Feb 2011 00:00:00 +0530 Thu, 01 Aug 2013 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209024 A service tax show-cause notice was held unsustainable where, for the relevant period, the statutory scheme did not bring the recipient within section 73 of the Finance Act, 1994. The later amendments to sections 68 and 71A did not cure that defect or retrospectively validate a demand for the disputed period. The notice was therefore not maintainable, and the service tax demand failed in favour of the assessee, with the order setting aside the demand sustained. Case-Laws Service Tax Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209024