https://www.taxtmi.com/caselaws?id=788560 Recipient-based service tax liability on goods transport operator freight for the period 16-11-1997 to 1-6-1998 had to be pursued under the special return mechanism in Section 71A of the Finance Act, 1994 and Rule 7A of the Service Tax Rules, 1994. Proceedings based on an earlier show cause notice issued under Section 73 in the pre-amendment regime could not be sustained without a revised notice aligned to the amended framework and the extended return period. On that basis, the demand was held untenable and set aside in favour of the assessee. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788560 Recipient-based service tax liability on goods transport operator freight for the period 16-11-1997 to 1-6-1998 had to be pursued under the special return mechanism in Section 71A of the Finance Act, 1994 and Rule 7A of the Service Tax Rules, 1994. Proceedings based on an earlier show cause notice issued under Section 73 in the pre-amendment regime could not be sustained without a revised notice aligned to the amended framework and the extended return period. On that basis, the demand was held untenable and set aside in favour of the assessee. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788560