https://www.taxtmi.com/caselaws?id=30073 Service tax demand on the recipient of Goods Transport Operators service for 16.11.1997 to 1.6.1998 was held unsustainable because the machinery provisions invoked did not validly fasten liability on such recipient under the governing law as applied in L.H. Sugar Factories and consistent Tribunal precedent. Sections 70, 71, 71A and 73 of the Finance Act, 1994 were found insufficient to support recovery on these facts, so the revisional confirmation of tax and consequential penalties could not stand. The demand and penalties were set aside, and the assessee's appeal was allowed. en-us Fri, 04 Apr 2008 00:00:00 +0530 Wed, 06 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30073 Service tax demand on the recipient of Goods Transport Operators service for 16.11.1997 to 1.6.1998 was held unsustainable because the machinery provisions invoked did not validly fasten liability on such recipient under the governing law as applied in L.H. Sugar Factories and consistent Tribunal precedent. Sections 70, 71, 71A and 73 of the Finance Act, 1994 were found insufficient to support recovery on these facts, so the revisional confirmation of tax and consequential penalties could not stand. The demand and penalties were set aside, and the assessee's appeal was allowed. Case-Laws Service Tax Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30073