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2015 (6) TMI 83 - AT - Service TaxReverse charge mechanism - Section 73 - Levy of tax on GTO service - Held that:- even the amended Section 73 takes in only the case of assesses who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71A. The class 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 - Decision in the case of L.H. Sugar Factories Ltd. [2005 (7) TMI 106 - SUPREME COURT OF INDIA] followed - Decided against Revenue.
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