https://www.taxtmi.com/caselaws?id=448867 The CESTAT New Delhi held that Notification 31/2012 provides service tax exemption under reverse charge only for transport from ICD to port, not for inward receipt of goods into factory. The appellant's exemption claim for inward goods transport was incorrect. However, the demand was barred by limitation as the appellant regularly filed ST-3 and EXP-2 returns, and the Department failed to examine returns timely or raise objections regarding missing invoices. No evidence showed suppression of material facts to evade tax. The impugned order was set aside and appeal allowed. en-us Wed, 31 Jan 2024 00:00:00 +0530 Wed, 31 Jan 2024 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448867 The CESTAT New Delhi held that Notification 31/2012 provides service tax exemption under reverse charge only for transport from ICD to port, not for inward receipt of goods into factory. The appellant's exemption claim for inward goods transport was incorrect. However, the demand was barred by limitation as the appellant regularly filed ST-3 and EXP-2 returns, and the Department failed to examine returns timely or raise objections regarding missing invoices. No evidence showed suppression of material facts to evade tax. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448867