https://www.taxtmi.com/caselaws?id=30244 Section 73 of the Finance Act, 1994 was stated to apply only to persons liable to file returns under Section 70, so show cause notices and reassessment proceedings against service recipients were not maintainable for the relevant period. The later insertion of Section 71-A did not expand Section 73 retrospectively for that period, and the retrospective validation relied on by the Revenue was described as insufficient to alter the position already settled under the same statutory scheme. The Tribunal's view in favour of the assessee was left undisturbed. en-us Mon, 18 Aug 2008 00:00:00 +0530 Tue, 13 Mar 2012 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30244 Section 73 of the Finance Act, 1994 was stated to apply only to persons liable to file returns under Section 70, so show cause notices and reassessment proceedings against service recipients were not maintainable for the relevant period. The later insertion of Section 71-A did not expand Section 73 retrospectively for that period, and the retrospective validation relied on by the Revenue was described as insufficient to alter the position already settled under the same statutory scheme. The Tribunal's view in favour of the assessee was left undisturbed. Case-Laws Service Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30244