https://www.taxtmi.com/caselaws?id=170911 A show cause notice issued under Section 73 of the Finance Act, 2004 could not sustain the service tax demand against transport operators because the controlling question had already been decided in an earlier binding ruling. The Court adopted that reasoning, treated the issue as concluded against the Revenue, and held that the demand and connected consequences did not survive. The question was answered in favour of the assessee and against the Revenue, with the service tax demand not sustained. en-us Fri, 12 Aug 2011 00:00:00 +0530 Mon, 29 Jun 2015 18:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170911 A show cause notice issued under Section 73 of the Finance Act, 2004 could not sustain the service tax demand against transport operators because the controlling question had already been decided in an earlier binding ruling. The Court adopted that reasoning, treated the issue as concluded against the Revenue, and held that the demand and connected consequences did not survive. The question was answered in favour of the assessee and against the Revenue, with the service tax demand not sustained. Case-Laws Central Excise Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170911