https://www.taxtmi.com/caselaws?id=162874 For the 1997-98 period, the service tax return obligation for the relevant category arose only after section 71A was introduced, so the assessee could not be fastened with return-filing default for that earlier period. The notice was issued under sections 70, 76 and 77, but no tax demand was quantified and no effective proceeding under section 73 was shown. Applying earlier Tribunal decisions, the demand, interest and penalty were held unsustainable. The notice was dropped and the appeal was allowed. en-us Thu, 30 Nov 2006 00:00:00 +0530 Tue, 18 Mar 2014 12:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162874 For the 1997-98 period, the service tax return obligation for the relevant category arose only after section 71A was introduced, so the assessee could not be fastened with return-filing default for that earlier period. The notice was issued under sections 70, 76 and 77, but no tax demand was quantified and no effective proceeding under section 73 was shown. Applying earlier Tribunal decisions, the demand, interest and penalty were held unsustainable. The notice was dropped and the appeal was allowed. Case-Laws Service Tax Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162874