https://www.taxtmi.com/caselaws?id=369678 Section 73 of the Finance Act, 1994, as it stood before 10-9-2004, was held not to authorise recovery from recipients of goods transport operator services liable to file returns under Section 71A read with Rule 7A. The Tribunal followed its earlier coordinate bench rulings and the Larger Bench view, and found that show cause notices and corrigenda issued before the amendment could not sustain the revenue demand for that period. On judicial discipline, it declined to depart from the settled position and held the notices bad in law, with the demand unsustainable. en-us Fri, 05 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369678 Section 73 of the Finance Act, 1994, as it stood before 10-9-2004, was held not to authorise recovery from recipients of goods transport operator services liable to file returns under Section 71A read with Rule 7A. The Tribunal followed its earlier coordinate bench rulings and the Larger Bench view, and found that show cause notices and corrigenda issued before the amendment could not sustain the revenue demand for that period. On judicial discipline, it declined to depart from the settled position and held the notices bad in law, with the demand unsustainable. Case-Laws Service Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369678