https://www.taxtmi.com/caselaws?id=234863 A show cause notice under Section 73 of the Finance Act, 1994 was treated as unsustainable against recipients of goods transport operator services who were brought within the return-filing regime under Section 71A of the Finance Act, 2003. The Tribunal's view, based on earlier authority and later reaffirmation by the Supreme Court, was that persons covered by Section 71A did not fall within the general return-filing and recovery framework under Sections 70 and 73. The retrospective validation plea did not change the result because no proceedings had been initiated before the notice in a way that made the validation provisions ative. en-us Thu, 20 Jun 2013 00:00:00 +0530 Thu, 10 Jul 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234863 A show cause notice under Section 73 of the Finance Act, 1994 was treated as unsustainable against recipients of goods transport operator services who were brought within the return-filing regime under Section 71A of the Finance Act, 2003. The Tribunal's view, based on earlier authority and later reaffirmation by the Supreme Court, was that persons covered by Section 71A did not fall within the general return-filing and recovery framework under Sections 70 and 73. The retrospective validation plea did not change the result because no proceedings had been initiated before the notice in a way that made the validation provisions ative. Case-Laws Service Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234863