2006 (10) TMI 400

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..... 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 under various provisions of service tax and also demanded interest. The tax dem .....

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..... 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 under the provisions of section 73 as it stood on the date of issue of show cau .....

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