Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2005 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (12) TMI 524 - CESTAT, CHENNAIExtract: .......s 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. rdquo Since, the issue is squarely covered by the Apex Court decision we allow the appeal with consequential relief. (Order dictated and pronounced in open Court)
|