https://www.taxtmi.com/caselaws?id=155 Service tax recovery against the user of taxable services could not be sustained where the Finance Act, 1994 did not provide a clear machinery for recovery from that person. The Tribunal noted that the demand had been confirmed on the service recipient rather than the provider, and held that recovery under section 73 was not maintainable in the absence of an enabling statutory mechanism. It therefore set aside the determination and remanded the matter to the original authority for fresh redetermination after the machinery provision was introduced. en-us Fri, 16 Jul 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155 Service tax recovery against the user of taxable services could not be sustained where the Finance Act, 1994 did not provide a clear machinery for recovery from that person. The Tribunal noted that the demand had been confirmed on the service recipient rather than the provider, and held that recovery under section 73 was not maintainable in the absence of an enabling statutory mechanism. It therefore set aside the determination and remanded the matter to the original authority for fresh redetermination after the machinery provision was introduced. Case-Laws Service Tax Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155