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2017 (8) TMI 597 - AT - Service TaxReturn u/s 70 - effect of amendment, retrospective or prospective? - invocation of section 73 of the Finance Act, 1993 - demand - Held that: - the Hon’ble Supreme Court in the case of CCE, Vadodara-I Vs. Gujrat Carbon & Industries Ltd. [2008 (8) TMI 4 - SUPREME COURT] dismissed the appeal filed by the Revenue, and held that the amended Section 73 covers the case of assesses who are liable to file return under Section 70. In respect of GTA, the liability to file return was cast on the appellant’s u/s 71A. The class of persons who come under Section 71A is not brought under the net of Section 73 - appeal allowed - decided in favor of appellant.
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