https://www.taxtmi.com/caselaws?id=171658 Show-cause notices issued to recipients of goods transport operator service under Section 73 of the Finance Act, 1994 were held not maintainable for the relevant pre-10.09.2004 period because Section 73 then applied only to persons required to file returns under Section 70, while such recipients filed under Section 71A. The omission of Section 71A from Section 73 could not be cured by interpretation, and the later prospective substitution of Section 73 did not validate earlier notices. As a result, the demands for service tax, interest and penalty could not be sustained. en-us Tue, 15 Feb 2011 00:00:00 +0530 Tue, 28 Jul 2015 16:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171658 Show-cause notices issued to recipients of goods transport operator service under Section 73 of the Finance Act, 1994 were held not maintainable for the relevant pre-10.09.2004 period because Section 73 then applied only to persons required to file returns under Section 70, while such recipients filed under Section 71A. The omission of Section 71A from Section 73 could not be cured by interpretation, and the later prospective substitution of Section 73 did not validate earlier notices. As a result, the demands for service tax, interest and penalty could not be sustained. Case-Laws Service Tax Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171658