https://www.taxtmi.com/caselaws?id=162852 The amended recovery mechanism in section 73 of the Finance Act, 1994 applies only to assessees required to file returns under section 70, and not to persons covered by section 71A for the relevant period. Where the assessee's filing obligation arose only under section 71A, a show cause notice issued under section 73 was not maintainable, so the demand for service tax, interest and penalty could not be sustained. The controlling principle is that the amended section 73 cannot be used to invoke recovery proceedings against section 71A assessees outside the scope of that statutory machinery. en-us Fri, 10 Nov 2006 00:00:00 +0530 Sat, 15 Mar 2014 14:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162852 The amended recovery mechanism in section 73 of the Finance Act, 1994 applies only to assessees required to file returns under section 70, and not to persons covered by section 71A for the relevant period. Where the assessee's filing obligation arose only under section 71A, a show cause notice issued under section 73 was not maintainable, so the demand for service tax, interest and penalty could not be sustained. The controlling principle is that the amended section 73 cannot be used to invoke recovery proceedings against section 71A assessees outside the scope of that statutory machinery. Case-Laws Service Tax Fri, 10 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162852