https://www.taxtmi.com/caselaws?id=458739 Service tax recovery from recipients of goods transport operator services could not be sustained under Section 73 where their return-filing obligation arose under Section 71A rather than Section 70. The statutory recovery mechanism in Section 73 applied to assessees required to file returns under Section 70 and did not extend to persons specifically covered by Section 71A. The validation provisions did not alter this distinction. Consequently, the disputed service tax demand against the service recipient was 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 recovery from recipients of goods transport operator services could not be sustained under Section 73 where their return-filing obligation arose under Section 71A rather than Section 70. The statutory recovery mechanism in Section 73 applied to assessees required to file returns under Section 70 and did not extend to persons specifically covered by Section 71A. The validation provisions did not alter this distinction. Consequently, the disputed service tax demand against the service recipient was 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