https://www.taxtmi.com/caselaws?id=162898 A show cause notice issued under section 73 of the Finance Act, 1994 for service tax demand against clearing and forwarding agents was unsustainable where the return-filing obligation arose under section 71A. The Tribunal relied on L. H. Sugar Factories Ltd., which held that section 73 did not cover such assessees, and that notices issued under that provision were not maintainable. That interpretation had since been affirmed by the Supreme Court, so the impugned order was consistent with law and the Revenue's challenge failed. en-us Thu, 12 Oct 2006 00:00:00 +0530 Tue, 18 Mar 2014 16:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162898 A show cause notice issued under section 73 of the Finance Act, 1994 for service tax demand against clearing and forwarding agents was unsustainable where the return-filing obligation arose under section 71A. The Tribunal relied on L. H. Sugar Factories Ltd., which held that section 73 did not cover such assessees, and that notices issued under that provision were not maintainable. That interpretation had since been affirmed by the Supreme Court, so the impugned order was consistent with law and the Revenue's challenge failed. Case-Laws Service Tax Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162898