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2008 (8) TMI 4 - SC - Service TaxEffect of retrospective validation of service tax on GTA services for the period prior to 1-6-1998 - 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. Therefore, the show cause notices issued u/s 73 are not maintainable - Revenue appeal dismissed
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