https://www.taxtmi.com/caselaws?id=254984 Service tax on clearing and forwarding agent services was stated to be payable by the recipient under Rule 2(1)(d)(iii) of the Service Tax Rules, 1994, but the return-filing and recovery framework applicable at the relevant time did not yet extend to such recipients. The text notes that Section 71A, which later brought recipients within the return regime, was inserted only in 2003, and Section 73 was amended in 2004 to cover persons required to file returns under Section 71A. Because the notice was issued in 2001 under Section 11 of the Central Excise Act, 1944, without using the later statutory mechanism, the demand was described as unsustainable under the law then in force. en-us Thu, 23 May 2013 00:00:00 +0530 Mon, 05 Jan 2015 09:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254984 Service tax on clearing and forwarding agent services was stated to be payable by the recipient under Rule 2(1)(d)(iii) of the Service Tax Rules, 1994, but the return-filing and recovery framework applicable at the relevant time did not yet extend to such recipients. The text notes that Section 71A, which later brought recipients within the return regime, was inserted only in 2003, and Section 73 was amended in 2004 to cover persons required to file returns under Section 71A. Because the notice was issued in 2001 under Section 11 of the Central Excise Act, 1944, without using the later statutory mechanism, the demand was described as unsustainable under the law then in force. Case-Laws Service Tax Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254984