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2008 (1) TMI 178 - AT - Service TaxDemand raised u/s 73(a) on appellants for the Goods Transport Operators Service availed during 16-11-97 to 1-6-98 - even the amended section 73 takes in only the case of assessees who are liable to file return u/s 70. Admittedly, the liability to file return is cast on the appellants only u/s 71A. The class of persons who come u/s 71A is not brought under the net of section 73 – in view of decision of tribunal in LH. Sugar Factories Ltd.’s case, affirmed by SC, demand is not sustainable
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