https://www.taxtmi.com/caselaws?id=30186 Service tax could not be demanded under Section 73 of the Finance Act, 1994 from persons whose return-filing obligation arose under Section 71A for Goods Transport Operator service. Applying the Supreme Court ruling in L.H. Sugar Factories Ltd., the tribunal noted that Section 73, even as amended, extends only to assessees required to file returns under Section 70, and the Section 71A class was not brought within that recovery provision. The demand and consequential recovery were therefore set aside as not sustainable against that category of service recipients. en-us Wed, 02 Jan 2008 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30186 Service tax could not be demanded under Section 73 of the Finance Act, 1994 from persons whose return-filing obligation arose under Section 71A for Goods Transport Operator service. Applying the Supreme Court ruling in L.H. Sugar Factories Ltd., the tribunal noted that Section 73, even as amended, extends only to assessees required to file returns under Section 70, and the Section 71A class was not brought within that recovery provision. The demand and consequential recovery were therefore set aside as not sustainable against that category of service recipients. Case-Laws Service Tax Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30186