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2007 (4) TMI 230 - CESTAT, NEW DELHIWhether the revenue could issue SCN under Section 73 of the Finance Act, 1994 for the recovery of Service Tax not paid during the period 16.11.97 to 1.6.98 in respect of goods transport service - such recovery is not permissible in terms of the amendments to Section 73 under Finance Act 2003 – held that notice under Section 73 could not have been resorted to by the Revenue for the purpose of recovery of tax not paid during the material period – assessee’s appeal allowed
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