https://www.taxtmi.com/caselaws?id=212665 A show cause notice issued under Section 73 of the Finance Act, 1994 was held not maintainable against persons covered by Section 71A in relation to service tax liability on goods transport operators. The Court followed the binding view that this special class of assessees was not brought within the Section 73 notice mechanism for that retrospective levy framework, so the revenue's demand and penalties based on such notice could not be sustained. The challenge to the appellate orders therefore failed, and the issue was decided in favour of the respondent. en-us Fri, 29 Jul 2011 00:00:00 +0530 Fri, 14 Sep 2012 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212665 A show cause notice issued under Section 73 of the Finance Act, 1994 was held not maintainable against persons covered by Section 71A in relation to service tax liability on goods transport operators. The Court followed the binding view that this special class of assessees was not brought within the Section 73 notice mechanism for that retrospective levy framework, so the revenue's demand and penalties based on such notice could not be sustained. The challenge to the appellate orders therefore failed, and the issue was decided in favour of the respondent. Case-Laws Service Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212665