https://www.taxtmi.com/caselaws?id=252210 Service Tax demand on the recipient of GTA service for an earlier period was held unsustainable because, on the date of the show-cause notice, the statute had not yet authorised recovery and confirmation of such demand in that manner. Although Section 71A was inserted retrospectively to require return filing in such cases, Section 73 was amended only later with effect from 10-9-2004 to permit demand proceedings against the recipient. As the notice was issued in November 2002, the legal basis for the demand was absent, and the confirmation of demand was set aside in favour of the assessee. en-us Tue, 25 Jun 2013 00:00:00 +0530 Tue, 14 Oct 2014 13:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252210 Service Tax demand on the recipient of GTA service for an earlier period was held unsustainable because, on the date of the show-cause notice, the statute had not yet authorised recovery and confirmation of such demand in that manner. Although Section 71A was inserted retrospectively to require return filing in such cases, Section 73 was amended only later with effect from 10-9-2004 to permit demand proceedings against the recipient. As the notice was issued in November 2002, the legal basis for the demand was absent, and the confirmation of demand was set aside in favour of the assessee. Case-Laws Service Tax Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252210