https://www.taxtmi.com/caselaws?id=34225 A notice under Section 73 of the Finance Act, 1994 was held unsustainable for a period when the service recipient had no statutory obligation to file returns under Section 70. The Tribunal followed Supreme Court authority that Section 73, even after amendment, applies only to persons already liable to file returns, and the later introduction of Section 71A did not retrospectively cure a notice issued for the earlier period. On that reasoning, the demand based on non-filing of returns was not maintainable and the assessee succeeded. 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 A notice under Section 73 of the Finance Act, 1994 was held unsustainable for a period when the service recipient had no statutory obligation to file returns under Section 70. The Tribunal followed Supreme Court authority that Section 73, even after amendment, applies only to persons already liable to file returns, and the later introduction of Section 71A did not retrospectively cure a notice issued for the earlier period. On that reasoning, the demand based on non-filing of returns was not maintainable and the assessee succeeded. Case-Laws Service Tax Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34225