https://www.taxtmi.com/caselaws?id=256435 Before the 10.09.2004 amendment, Section 73 of the Finance Act, 1994 could be used only where the person liable to file returns under Section 70 had failed to do so. Recipients of taxable services covered by Section 71A read with Rule 7A of the Service Tax Rules, 1944 were outside that pre-amendment scope. Accordingly, show-cause notices and consequential demands issued before the amendment against such recipients were contrary to law and could not be sustained; the impugned order was set aside. en-us Wed, 11 Jun 2014 00:00:00 +0530 Thu, 12 Feb 2015 10:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256435 Before the 10.09.2004 amendment, Section 73 of the Finance Act, 1994 could be used only where the person liable to file returns under Section 70 had failed to do so. Recipients of taxable services covered by Section 71A read with Rule 7A of the Service Tax Rules, 1944 were outside that pre-amendment scope. Accordingly, show-cause notices and consequential demands issued before the amendment against such recipients were contrary to law and could not be sustained; the impugned order was set aside. Case-Laws Service Tax Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256435