2006 (10) TMI 400

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....f delay of one day by the Department against the impugned order in which the lower appellate authority has allowed the appeal filed by M/s. Indra Cotton Mills Pvt. Ltd., Chennai. The appeal was against the order demanding service tax from the respondents in respect of clearing and forwarding agents' service during the period on July 16, 1997 to August 31, 1999. He had also imposed penalties un....

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....ty to file return is cast on the appellants only under section 71A. The class of persons who come under section 71A is not brought under the net of section 73. The above being the position show cause notices issued to the appellants invoking section 73 are not maintainable. 9.. We, therefore, come to the conclusion that the show cause notices issued to the appellants are not sustainable both un....