https://www.taxtmi.com/caselaws?id=210906 Show-cause notices and corrigenda issued before 10.09.2004 for service tax on goods transport operator services were not sustainable because, before the substitution of Section 73 of the Finance Act, 1994, that provision did not cover cases governed by Section 71A read with Rule 7A of the Service Tax Rules, 1994. The notices in question were therefore not in accordance with law, and the resulting demands could not be enforced. By applying the coordinate bench view and judicial discipline, the Revenue's challenges failed. en-us Wed, 27 Jul 2011 00:00:00 +0530 Tue, 21 Feb 2012 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210906 Show-cause notices and corrigenda issued before 10.09.2004 for service tax on goods transport operator services were not sustainable because, before the substitution of Section 73 of the Finance Act, 1994, that provision did not cover cases governed by Section 71A read with Rule 7A of the Service Tax Rules, 1994. The notices in question were therefore not in accordance with law, and the resulting demands could not be enforced. By applying the coordinate bench view and judicial discipline, the Revenue's challenges failed. Case-Laws Service Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210906