https://www.taxtmi.com/caselaws?id=4397 Section 73 of the Finance Act, 1994 was analysed as applying to persons liable to file returns under section 70, not to recipients of goods transport operator services whose return obligation arose only under section 71A. On that interpretation, a show-cause notice issued under section 73 against such persons was treated as not maintainable, and the resulting demand could not be sustained. The note also records that the later authority relied on by the Department was distinguished on its facts, while the earlier line of authority excluding section 73 from section 71A cases was followed. 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 was analysed as applying to persons liable to file returns under section 70, not to recipients of goods transport operator services whose return obligation arose only under section 71A. On that interpretation, a show-cause notice issued under section 73 against such persons was treated as not maintainable, and the resulting demand could not be sustained. The note also records that the later authority relied on by the Department was distinguished on its facts, while the earlier line of authority excluding section 73 from section 71A cases was followed. Case-Laws Service Tax Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4397