https://www.taxtmi.com/caselaws?id=346539 Section 73 was applied only to persons liable to file returns under Section 70 during the relevant period, so proceedings against a service recipient were not maintainable where no return-filing obligation existed at that time. The later introduction of Section 71A created that obligation prospectively and did not retrospectively validate earlier show cause notices or demands. On that basis, the demand of service tax and interest was treated as unsustainable and the order confirming it was set aside in favour of the assessee. en-us Fri, 14 Jul 2017 00:00:00 +0530 Fri, 18 Aug 2017 08:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346539 Section 73 was applied only to persons liable to file returns under Section 70 during the relevant period, so proceedings against a service recipient were not maintainable where no return-filing obligation existed at that time. The later introduction of Section 71A created that obligation prospectively and did not retrospectively validate earlier show cause notices or demands. On that basis, the demand of service tax and interest was treated as unsustainable and the order confirming it was set aside in favour of the assessee. Case-Laws Service Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346539