https://www.taxtmi.com/caselaws?id=177 For the relevant pre-Section 71A period, Section 73 of the Finance Act, 1994 could not be invoked to demand service tax from a service recipient who was not required to file a return under Section 70. The retrospective validation relied on by the revenue did not change the controlling scheme because Section 73, as it then stood, applied to assessees liable to file returns under Section 70. Since the appellant was only a service recipient during the relevant period, the notice for non-filing of such a return was not sustainable and the impugned demand was set aside. en-us Fri, 27 Aug 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177 For the relevant pre-Section 71A period, Section 73 of the Finance Act, 1994 could not be invoked to demand service tax from a service recipient who was not required to file a return under Section 70. The retrospective validation relied on by the revenue did not change the controlling scheme because Section 73, as it then stood, applied to assessees liable to file returns under Section 70. Since the appellant was only a service recipient during the relevant period, the notice for non-filing of such a return was not sustainable and the impugned demand was set aside. Case-Laws Service Tax Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177