https://www.taxtmi.com/caselaws?id=355609 Service tax demand on reverse charge basis for clearing and forwarding services was held unsustainable because the recipient fell within the class required to file returns under Section 71A, not Section 70. The Tribunal applied the binding view that Section 73, even as retrospectively amended, did not extend to persons covered by Section 71A, so show cause notices and confirmations issued under Section 73 were not maintainable. The demand was therefore struck down in favour of the assessee. en-us Mon, 04 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355609 Service tax demand on reverse charge basis for clearing and forwarding services was held unsustainable because the recipient fell within the class required to file returns under Section 71A, not Section 70. The Tribunal applied the binding view that Section 73, even as retrospectively amended, did not extend to persons covered by Section 71A, so show cause notices and confirmations issued under Section 73 were not maintainable. The demand was therefore struck down in favour of the assessee. Case-Laws Service Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355609