https://www.taxtmi.com/caselaws?id=214448 A show cause notice issued under Section 73 of the Finance Act, 1994 before the 10.09.2004 amendment could not sustain a service tax demand relating to liability under Section 71A. The earlier Supreme Court principle applied was that persons covered by Section 71A were not within the scope of Section 73 as it then stood, so notices invoking Section 73 for such liability were not maintainable. Later Revenue decisions were distinguished because they concerned notices issued after the amendment. On that basis, the pre-amendment notice dated 22.04.2004 was held incapable of supporting the demand. en-us Sun, 21 Aug 2011 00:00:00 +0530 Sat, 30 Jun 2012 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214448 A show cause notice issued under Section 73 of the Finance Act, 1994 before the 10.09.2004 amendment could not sustain a service tax demand relating to liability under Section 71A. The earlier Supreme Court principle applied was that persons covered by Section 71A were not within the scope of Section 73 as it then stood, so notices invoking Section 73 for such liability were not maintainable. Later Revenue decisions were distinguished because they concerned notices issued after the amendment. On that basis, the pre-amendment notice dated 22.04.2004 was held incapable of supporting the demand. Case-Laws Service Tax Sun, 21 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214448