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2008 (2) TMI 238 - CESTAT, KOLKATAGTO service - Section 73 was substituted w.e.f. September10, 2004 - amended Sec. 73 only covers the case of assessees who were liable to file return u/s 70 - It didn’t apply to customer of goods transport operator for whom provision for filing return was made vide Section 71A – Assessee has liability of filing return u/s 71A, so he was not brought under net of sec. 73 – Even if SCN is taken to be issued u/s 73 as it stood in December 2001, or even prior to Sept. 10, 2004, it is not sustainable
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