https://www.taxtmi.com/caselaws?id=752149 The Gujarat HC quashed a service tax show-cause notice issued against a petitioner providing GTA services. The court held that the notice was issued without proper basis, relying solely on Income Tax Department information from Form 26AS (TDS) without disclosing what specific services attracted service tax liability. The petitioner never received the notice and couldn't respond. The court found the petitioner was rendering GTA services under reverse charge mechanism, making them not liable for service tax payment. The authority lacked jurisdiction to issue the notice based merely on TDS information, resulting in the petition being allowed. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752149 The Gujarat HC quashed a service tax show-cause notice issued against a petitioner providing GTA services. The court held that the notice was issued without proper basis, relying solely on Income Tax Department information from Form 26AS (TDS) without disclosing what specific services attracted service tax liability. The petitioner never received the notice and couldn't respond. The court found the petitioner was rendering GTA services under reverse charge mechanism, making them not liable for service tax payment. The authority lacked jurisdiction to issue the notice based merely on TDS information, resulting in the petition being allowed. Case-Laws Service Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752149