2004 (8) TMI 7 - AT - Service Tax

Service Tax Liability to pay Show cause notice issued to service recipient of goods transporters

Summary

The appellant filed an appeal against an adjudication order confirming Service Tax demand and penalty. The Tribunal held that show cause notice issued under Section 73 after the Revalidation Act is not maintainable. The impugned order was set aside, and the appeal was allowed. [2004 (8) TMI 7 - CESTAT (NEW DELHI)]