https://www.taxtmi.com/caselaws?id=32005 Show-cause notices issued under Section 73 of the Finance Act, 1994 were held not legally sustainable for recovering service tax from persons required to file returns under Section 71A in respect of GTO and C&F agent services for the relevant period. The Tribunal followed the earlier ruling, as affirmed by the Supreme Court, that assessees covered by Section 71A were outside the scope of Section 73 for that period. A pending appeal against the relied-on judgment did not alter the binding effect of the Supreme Court's affirmation, so the revenue's challenge failed. en-us Wed, 10 Sep 2008 00:00:00 +0530 Tue, 06 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32005 Show-cause notices issued under Section 73 of the Finance Act, 1994 were held not legally sustainable for recovering service tax from persons required to file returns under Section 71A in respect of GTO and C&F agent services for the relevant period. The Tribunal followed the earlier ruling, as affirmed by the Supreme Court, that assessees covered by Section 71A were outside the scope of Section 73 for that period. A pending appeal against the relied-on judgment did not alter the binding effect of the Supreme Court's affirmation, so the revenue's challenge failed. Case-Laws Service Tax Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32005