Exemption for GTA services transporting vegetables requires proof, with remand ordered for fresh consideration and natural justice compliance.

Entitlement to exemption under Notification No. 33/2004-S.T. for GTA services depended on whether the transported goods were vegetables, but the factual claim could not be conclusively decided because the appellant had not replied to the show cause notice or produced supporting documents. The matter was therefore remanded to the adjudicating authority for fresh consideration after giving the appellant an opportunity to place evidence on record and after following the principles of natural justice.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 33/2004-S.T. in respect of service tax on GTA services for transportation of vegetables, and whether the matter required remand for fresh consideration in the absence of documentary evidence.

Analysis: The dispute turned on the factual question whether the goods transported were vegetables so as to attract the claimed exemption benefit. The appellant had neither replied to the show cause notice nor produced documentary evidence before the lower authorities. In such circumstances, the factual claim could not be finally accepted or rejected without giving the appellant an opportunity to place the material on record. The matter therefore required reconsideration by the adjudicating authority after affording due opportunity and following the principles of natural justice.

Conclusion: The benefit of Notification No. 33/2004-S.T. was not finally determined, and the matter was remanded to the adjudicating authority for fresh decision after hearing the appellant.

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