https://www.taxtmi.com/caselaws?id=187102 Section 73 of the Finance Act, 1994, as applicable to the relevant period, extended only to persons required to file returns under Section 70 and did not cover assessees governed by Section 71A. The Court therefore upheld the Tribunal's view that a show cause notice issued under Section 73 was not maintainable against such an assessee. It also clarified that the Tribunal had examined only the validity of the notice and had not determined the underlying service tax liability, which could be considered only in proceedings brought under the correct statutory provision, if permissible in law. en-us Thu, 06 Dec 2007 00:00:00 +0530 Mon, 10 Oct 2016 13:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187102 Section 73 of the Finance Act, 1994, as applicable to the relevant period, extended only to persons required to file returns under Section 70 and did not cover assessees governed by Section 71A. The Court therefore upheld the Tribunal's view that a show cause notice issued under Section 73 was not maintainable against such an assessee. It also clarified that the Tribunal had examined only the validity of the notice and had not determined the underlying service tax liability, which could be considered only in proceedings brought under the correct statutory provision, if permissible in law. Case-Laws Service Tax Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187102