https://www.taxtmi.com/caselaws?id=1919 Service tax recovery for Goods Transport Operators and Clearing and Forwarding Agents services was treated as unsustainable where the assessees were required to file returns under Section 71A. The text states that Section 73 did not extend to recovery of tax not levied or not paid from that class of assessees unless they were expressly brought within its scope, and the contrary precedent was distinguished on facts. On that reasoning, the demand failed and the impugned recovery was set aside. en-us Fri, 06 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1919 Service tax recovery for Goods Transport Operators and Clearing and Forwarding Agents services was treated as unsustainable where the assessees were required to file returns under Section 71A. The text states that Section 73 did not extend to recovery of tax not levied or not paid from that class of assessees unless they were expressly brought within its scope, and the contrary precedent was distinguished on facts. On that reasoning, the demand failed and the impugned recovery was set aside. Case-Laws Service Tax Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1919