2005 (7) TMI 106 - SCH - Service Tax

Service tax - Liability to pay - Supreme Court agree with the finding of Tribunal where Tribunal held that even the amended Section 73 takes in only the case of assessees who are liable to file return under Section 70. Admittedly, the liability 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.

Summary

The Supreme Court of India in 2005 (7) TMI 106 - SC Order, dismissed the appeals as they agreed with the Tribunal's conclusion that show cause notices invoking Section 73 were not maintainable for the appellants. No costs were awarded.