https://www.taxtmi.com/caselaws?id=52635 Service tax notices issued to recipients of goods transport operator services were found unsustainable because Section 73 of the Finance Act, 1994 applied only to persons required to file returns under Section 70. Although retrospective amendments in the Finance Act, 2000 and Finance Act, 2003 were intended to validate levy and collection for the relevant period and introduced return-filing under Section 71A for a specified class, that class was not brought within Section 73 unless expressly covered by the statute. On that basis, notices against the appellants were not maintainable, the demand proceedings were invalid, and the appeals were allowed. en-us Thu, 01 Jan 2004 00:00:00 +0530 Fri, 28 Jun 2024 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52635 Service tax notices issued to recipients of goods transport operator services were found unsustainable because Section 73 of the Finance Act, 1994 applied only to persons required to file returns under Section 70. Although retrospective amendments in the Finance Act, 2000 and Finance Act, 2003 were intended to validate levy and collection for the relevant period and introduced return-filing under Section 71A for a specified class, that class was not brought within Section 73 unless expressly covered by the statute. On that basis, notices against the appellants were not maintainable, the demand proceedings were invalid, and the appeals were allowed. Case-Laws Service Tax Thu, 01 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52635