https://www.taxtmi.com/caselaws?id=174625 Section 73 of the Finance Act, 1994 was treated as inapplicable where the assessee was not required to file returns under Section 70 and fell within the scope of Section 71A, consistent with the Supreme Court's rulings. A later show-cause notice for the same period and cause was also held barred when earlier notices had already been issued. On those facts, the demand was treated as not recoverable, and the Commissioner (Appeals) was found to have correctly applied the binding precedent. The revenue challenge therefore failed and the assessee's relief was upheld. en-us Thu, 12 Apr 2007 00:00:00 +0530 Tue, 13 Oct 2015 13:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174625 Section 73 of the Finance Act, 1994 was treated as inapplicable where the assessee was not required to file returns under Section 70 and fell within the scope of Section 71A, consistent with the Supreme Court's rulings. A later show-cause notice for the same period and cause was also held barred when earlier notices had already been issued. On those facts, the demand was treated as not recoverable, and the Commissioner (Appeals) was found to have correctly applied the binding precedent. The revenue challenge therefore failed and the assessee's relief was upheld. Case-Laws Service Tax Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174625