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2011 (2) TMI 671 - AT - Service TaxDemand - GTA services - There is no reference to Section 70 (the provision under which service providers are required to file returns) or to Section 71A (the provision under which service recipients, like the present assessees, are required to file returns) in this text - There was no mention of Section 71A in the text of Section 73 of the Finance Act, 1994 right from the beginning - It is settled law that nothing can be added to a statute, nor can anything be deleted therefrom, by a court, whose function it is to interpret the expressions as they exist in the statute - appeals are allowed
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