https://www.taxtmi.com/caselaws?id=30140 Service tax recovery from a recipient of Goods Transport Operator service for the disputed period could not be sustained under Section 73 of the Finance Act, 1994 where the assessee fell within Section 71A. The earlier Supreme Court ruling in L.H. Sugar Factories Ltd. remained binding, holding that persons covered by Section 71A were outside the scope of recovery by show cause notice under Section 73. A later departmental challenge did not affect that precedent in the absence of any stay. The demand was therefore unsustainable and the appeal succeeded. en-us Mon, 11 Feb 2008 00:00:00 +0530 Tue, 22 Oct 2019 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30140 Service tax recovery from a recipient of Goods Transport Operator service for the disputed period could not be sustained under Section 73 of the Finance Act, 1994 where the assessee fell within Section 71A. The earlier Supreme Court ruling in L.H. Sugar Factories Ltd. remained binding, holding that persons covered by Section 71A were outside the scope of recovery by show cause notice under Section 73. A later departmental challenge did not affect that precedent in the absence of any stay. The demand was therefore unsustainable and the appeal succeeded. Case-Laws Service Tax Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30140