https://www.taxtmi.com/caselaws?id=345961 For the interim period before insertion of Section 71A of the Finance Act, 1994, recipients of GTA services who were not required to file a return under Section 70 could not be proceeded against under Section 73(1)(a) for non-filing of that return. The commentary notes that retrospective validation of taxability did not by itself cure use of the pre-existing machinery provision for that period. As the tax had already been paid, the consequential demand of interest and penalty also did not survive, and the demand was treated as unsustainable. en-us Fri, 05 May 2017 00:00:00 +0530 Tue, 03 Oct 2017 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345961 For the interim period before insertion of Section 71A of the Finance Act, 1994, recipients of GTA services who were not required to file a return under Section 70 could not be proceeded against under Section 73(1)(a) for non-filing of that return. The commentary notes that retrospective validation of taxability did not by itself cure use of the pre-existing machinery provision for that period. As the tax had already been paid, the consequential demand of interest and penalty also did not survive, and the demand was treated as unsustainable. Case-Laws Service Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345961