https://www.taxtmi.com/caselaws?id=31471 Service tax recovery for Goods Transport Operators Service could not be expanded under Section 73 merely because the recipients were liable to file returns under Section 71A; the reasoning contrary to the Supreme Court-linked position relied on by the assessee was rejected. The demand also failed because the revisional authority invoked the extended limitation period on a ground not proposed in the show-cause notice, and a demand cannot be sustained on a basis outside the notice. The revisional order was therefore set aside, and the service tax demand, interest, and penalty did not survive. en-us Mon, 21 Jul 2008 00:00:00 +0530 Thu, 05 Feb 2009 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31471 Service tax recovery for Goods Transport Operators Service could not be expanded under Section 73 merely because the recipients were liable to file returns under Section 71A; the reasoning contrary to the Supreme Court-linked position relied on by the assessee was rejected. The demand also failed because the revisional authority invoked the extended limitation period on a ground not proposed in the show-cause notice, and a demand cannot be sustained on a basis outside the notice. The revisional order was therefore set aside, and the service tax demand, interest, and penalty did not survive. Case-Laws Service Tax Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31471