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TMI Blog2008 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec. 70 & 73 - class of persons who come under Section 71A is not brought under the net of Section 73 - SCN issued to the appellants invoking Section 73 are not maintainable - S/PD/193/07 & S/263/07 - - - Dated:- 5-3-2008 - Mr. P. Karthikeyan, Member (Technical) R. Balagopal, Consultant, for the Appellant B. L. Meena, SDR, for the Respondent. [Order] - This application filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) has confirmed the demand under Section 73 read with Section 71A of the Finance Act, 1994 and that the same is not sustainable in law in view of the judgment of the Supreme Court in CCE Meerut-II Vs L.H. Sugar Factories Ltd., 2006 (3) STR 715 (SC). He also submits that the show-cause notice had not invoked Section 71A and the Commissioner had confirmed the demand under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a SSK Ltd. Vs CCE Pune-III reported in 2004 (171) ELT 317 (Tri.-Mumbai). In that decision, it was held that recovery of service tax from availers of GTO service had been authorised by the Finance Act, 2003 and the tax was recoverable from such availers of GTO service. It was immaterial that Section 73 did not apply. It was also held that recovery was sustainable only through Section 71A. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a), the apex court passed an order agreeing with the conclusion recorded in the order of the Tribunal impugned before the Supreme Court which is extracted herein below :- 2. Learned Counsel for the parties have drawn our notice to the relevant provisions of the Finance Act as it stood in the year 1994 and thereafter as it stood after the various amendments to the Act in subsequent years. Havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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