https://www.taxtmi.com/caselaws?id=4369 A show-cause notice under section 73(a) of the Finance Act, 1994 is stated to be unsustainable for Goods Transport Operators service demands where the persons concerned were not within the return-filing obligation under section 70. The note relies on the earlier L.H. Sugar Factories Ltd. view that the amended section 73 covered only assessees required to file returns under section 70, while persons covered by section 71A remained outside its scope. That interpretation was affirmed by the Supreme Court and followed in later connected appeals, leaving no basis to depart from the settled position. en-us Tue, 08 Jan 2008 00:00:00 +0530 Mon, 30 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4369 A show-cause notice under section 73(a) of the Finance Act, 1994 is stated to be unsustainable for Goods Transport Operators service demands where the persons concerned were not within the return-filing obligation under section 70. The note relies on the earlier L.H. Sugar Factories Ltd. view that the amended section 73 covered only assessees required to file returns under section 70, while persons covered by section 71A remained outside its scope. That interpretation was affirmed by the Supreme Court and followed in later connected appeals, leaving no basis to depart from the settled position. Case-Laws Service Tax Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4369