ST : A recipient of clearing and forwarding services was made liable to file return by section 71A and section 73 was amended by Finance (No. 2) Act, 2004 to enable demand of service tax from persons falling under section 71A; therefore, such persons could not be asked to pay service tax prior to such amendment w.e.f. 10-9-2004 and show-cause notice issued prior to that date was invalid
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