https://www.taxtmi.com/caselaws?id=4397 Section 73 of the Finance Act, 1994 did not extend to persons required to file service tax returns only under section 71A for goods transport operator services. Its recovery mechanism applied to assessees liable to file returns under section 70, while the relevant recipients' return-filing obligation arose solely under section 71A. The later departmental authority relied upon was distinguishable on the facts. Consequently, a show-cause notice issued under section 73 against such recipients was not maintainable, the service tax demand could not be sustained, and the order setting aside the demand remained undisturbed. en-us Tue, 11 Dec 2007 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4397 Section 73 of the Finance Act, 1994 did not extend to persons required to file service tax returns only under section 71A for goods transport operator services. Its recovery mechanism applied to assessees liable to file returns under section 70, while the relevant recipients' return-filing obligation arose solely under section 71A. The later departmental authority relied upon was distinguishable on the facts. Consequently, a show-cause notice issued under section 73 against such recipients was not maintainable, the service tax demand could not be sustained, and the order setting aside the demand remained undisturbed. Case-Laws Service Tax Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4397