https://www.taxtmi.com/caselaws?id=184 For the pre-amendment period, the recipient of goods transport operator service was treated as outside the scope of service tax liability under Sections 70 and 73 of the Finance Act, 1994, because the relevant return-filing and demand framework was understood to operate differently after the amendment. The commentary notes that the post-amendment position required compliance through Section 71A, but that basis did not support the demand in dispute. On that reasoning, the show cause notice was not legally sustainable and the tax demand was set aside. en-us Tue, 13 Jul 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184 For the pre-amendment period, the recipient of goods transport operator service was treated as outside the scope of service tax liability under Sections 70 and 73 of the Finance Act, 1994, because the relevant return-filing and demand framework was understood to operate differently after the amendment. The commentary notes that the post-amendment position required compliance through Section 71A, but that basis did not support the demand in dispute. On that reasoning, the show cause notice was not legally sustainable and the tax demand was set aside. Case-Laws Service Tax Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184