https://www.taxtmi.com/caselaws?id=30117 Section 73 of the Finance Act, 1994 did not authorise recovery proceedings for service tax where the assessee's obligation to file returns arose only under Section 71A and not under Section 70. The Tribunal followed the earlier decision, affirmed by the Supreme Court, and held that a show-cause notice issued under Section 73 for the relevant period in respect of goods transport service was not maintainable. Later amendments did not alter that position for the dispute in hand, so the notice could not be sustained. en-us Wed, 18 Apr 2007 00:00:00 +0530 Fri, 08 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30117 Section 73 of the Finance Act, 1994 did not authorise recovery proceedings for service tax where the assessee's obligation to file returns arose only under Section 71A and not under Section 70. The Tribunal followed the earlier decision, affirmed by the Supreme Court, and held that a show-cause notice issued under Section 73 for the relevant period in respect of goods transport service was not maintainable. Later amendments did not alter that position for the dispute in hand, so the notice could not be sustained. Case-Laws Service Tax Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30117