https://www.taxtmi.com/caselaws?id=4369 Service tax demands for Goods Transport Operators service under section 73(a) of the Finance Act, 1994 were unsustainable where the notice targeted persons covered by section 71A rather than assessees liable to file returns under section 70. The amended provision was treated as applying only to section 70 return-filers and did not extend to persons within section 71A. Earlier Tribunal reasoning, affirmed by the Supreme Court and followed in connected appeals, supported this interpretation. Consequently, show-cause notices issued under section 73(a) against such persons were not maintainable, and the revenue appeals were dismissed. 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 Service tax demands for Goods Transport Operators service under section 73(a) of the Finance Act, 1994 were unsustainable where the notice targeted persons covered by section 71A rather than assessees liable to file returns under section 70. The amended provision was treated as applying only to section 70 return-filers and did not extend to persons within section 71A. Earlier Tribunal reasoning, affirmed by the Supreme Court and followed in connected appeals, supported this interpretation. Consequently, show-cause notices issued under section 73(a) against such persons were not maintainable, and the revenue appeals were dismissed. Case-Laws Service Tax Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4369