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The Department of Revenue lacked jurisdiction to issue a Show Cause Notice (SCN) demanding service tax from the appellant. The SCN failed to establish that the appellant provided any taxable service. The appellant's activity involved sale of fruits, covered under the negative list in Section 66D(e) of the Finance Act, 1994, exempting it from service tax. Additionally, the SCN was sent to an incorrect address, resulting in the appellant not receiving it or the order until November 2022, after requesting it. During the relevant period, the Department lacked authority to demand service tax from the appellant. Consequently, the impugned order was set aside, and the appeal was allowed by the CESTAT (Appellate Tribunal).
The Department of Revenue lacked jurisdiction to issue a Show Cause Notice (SCN) demanding service tax from the appellant. The SCN failed to establish that the appellant provided any taxable service. The appellant's activity involved sale of fruits, covered under the negative list in Section 66D(e) of the Finance Act, 1994, exempting it from service tax. Additionally, the SCN was sent to an incorrect address, resulting in the appellant not receiving it or the order until November 2022, after requesting it. During the relevant period, the Department lacked authority to demand service tax from the appellant. Consequently, the impugned order was set aside, and the appeal was allowed by the CESTAT (Appellate Tribunal).
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