https://www.taxtmi.com/caselaws?id=34225 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand of service tax, interest, and penalties imposed by the adjudicating authority, amounting to Rs.1,09,236/-. The Tribunal relied on judicial precedents to emphasize that Section 73 of the Finance Act, 1994 applies only to assesses liable to file returns under Section 70 or 71-A. The apex court affirmed the Tribunal's decision, rejecting the Revenue's appeal and confirming the settled position that no notice could be issued under Section 73 for non-filing of returns prior to the introduction of Section 71-A in the Finance Bill, 2003. en-us Tue, 21 Jul 2009 00:00:00 +0530 Tue, 28 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34225 The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand of service tax, interest, and penalties imposed by the adjudicating authority, amounting to Rs.1,09,236/-. The Tribunal relied on judicial precedents to emphasize that Section 73 of the Finance Act, 1994 applies only to assesses liable to file returns under Section 70 or 71-A. The apex court affirmed the Tribunal's decision, rejecting the Revenue's appeal and confirming the settled position that no notice could be issued under Section 73 for non-filing of returns prior to the introduction of Section 71-A in the Finance Bill, 2003. Case-Laws Service Tax Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34225