https://www.taxtmi.com/caselaws?id=235726 Section 73 of the Finance Act, 1994 was construed as applying only to persons required to file returns under Section 70. A service recipient covered instead by the special return regime under Section 71A could not be proceeded against through a show cause notice issued under Section 73. On that statutory scheme, the demand for service tax, interest and penalties against the assessee in relation to clearing and forwarding agent services was unsustainable, and the Tribunal's order in favour of the assessee was upheld. en-us Tue, 23 Jul 2013 00:00:00 +0530 Mon, 27 Jul 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235726 Section 73 of the Finance Act, 1994 was construed as applying only to persons required to file returns under Section 70. A service recipient covered instead by the special return regime under Section 71A could not be proceeded against through a show cause notice issued under Section 73. On that statutory scheme, the demand for service tax, interest and penalties against the assessee in relation to clearing and forwarding agent services was unsustainable, and the Tribunal's order in favour of the assessee was upheld. Case-Laws Service Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235726