https://www.taxtmi.com/caselaws?id=458739 Service tax could not be recovered from a recipient of goods transport operator services where the statutory return-filing obligation was placed under Section 71A, because Section 73 applied only to assessees required to file returns under Section 70. The article explains that, even after the validation provisions were considered, the Finance Act, 1994 did not support using Section 73 as a recovery mechanism against a person outside the Section 70 scheme. Following the same construction adopted in earlier Tribunal decisions, the disputed demand was held unsustainable and the Revenue's appeal was rejected. en-us Mon, 07 Mar 2005 00:00:00 +0530 Thu, 14 Nov 2024 14:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458739 Service tax could not be recovered from a recipient of goods transport operator services where the statutory return-filing obligation was placed under Section 71A, because Section 73 applied only to assessees required to file returns under Section 70. The article explains that, even after the validation provisions were considered, the Finance Act, 1994 did not support using Section 73 as a recovery mechanism against a person outside the Section 70 scheme. Following the same construction adopted in earlier Tribunal decisions, the disputed demand was held unsustainable and the Revenue's appeal was rejected. Case-Laws Service Tax Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458739