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of <h1>Court orders reconsideration of tax application for transportation services under Mega Exemption Notification</h1> <h3>ANUP TRADE AND TRANSPORT PVT. LTD. Versus UNION OF INDIA AND ANR, PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE</h3> ANUP TRADE AND TRANSPORT PVT. LTD. Versus UNION OF INDIA AND ANR, PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE - TMI Issues:1. Demand of service tax by the respondent authority for the period of 2015-16 from a private limited company.2. Dispute regarding exemption of service tax under Mega Exemption Notification No. 25/2012-ST for transportation services to the Food Corporation of India.3. Allegation of violation of natural justice and inadequate opportunity for furnishing documentary evidence.4. Comparison with similar cases where demands were interfered with and remanded back for fresh determination.Analysis:1. The petitioner, a private limited company engaged in transportation works with the government and public sectors, received a demand-cum-show cause notice for service tax recovery of Rs.6,21,17,337/- for the period of 2015-16. The petitioner contended that services provided to the Food Corporation of India are exempted from service tax under the Mega Exemption Notification. However, the respondent authority confirmed the demand, imposing interest, penalty, and a violation penalty under the Finance Act, 1994.2. The petitioner argued that the impugned order was against the law as transportation services to FCI are exempted under the Mega Exemption Notification. The petitioner claimed that all necessary documentary evidence was available and would be produced during the hearing. Despite submitting the reply online during the COVID-19 pandemic, the authority passed the order without allowing the submission of necessary documents, violating natural justice and the Finance Act, 1994.3. The petitioner's counsel contended that the impugned order lacked adequate opportunity for submitting documentary evidence, necessitating interference and setting aside of the order. Reference was made to similar cases where Co-ordinate Benches of the Court had remanded matters back to authorities for fresh determinations after affording opportunities to produce relevant material in support.4. The standing counsel for the GST did not dispute the contentions raised by the petitioner and acknowledged the decisions of the Co-ordinate Benches in similar matters. Consequently, the Court decided to dispose of the writ petition by remanding the matter back to the authorities for reconsideration, allowing the petitioner to furnish all relevant documents before a fresh hearing. No coercive action was to be taken until the matter was reconsidered and appropriate orders were passed based on the Mega Exemption Notification.In conclusion, the Court intervened, remanding the matter back to the authorities for a fresh determination, considering the exemption under the Mega Exemption Notification and ensuring the petitioner's right to present all relevant documents. The judgment aimed to uphold principles of natural justice and proper application of tax laws in the context of transportation services provided to the Food Corporation of India.
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