TaxTMI 
TaxTMI 
2023 (2) TMI 1157
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....uted several transportation works under the Food Corporation of India. The petitioner has Service Tax registration number being Registration No. AACCA4363PST001. A demand-cum-show cause notice vide No. C.No.V (15)92/ADJ/CGST-HQRS/ GHY /ST/2021/1447 dated 26.04.2021 was served upon petitioner demanding recovery of service tax amounting to Rs.6,21,17,337/- for the period of 2015-16 along with applicable interests and further as to why penalty as applicable should not be imposed, was served upon the petitioner. The petitioner in response to the show cause submitted its reply dated 25.06.2021 refuting the allegations made in the demand-cum-show notice. According to the petitioner, the services rendered by the petitioner as goods transportation ....
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....ut affording any opportunity for filing the necessary documents, the impugned order was passed. The learned counsel for the petitioner submits that the impugned order confirming the demand raised is totally in violation of the provisions of the Finance Act, 1994 read with the Mega Exemption Notification dated 20.06.2012 besides the same being opposed to the settled principles of violation of natural justice. 4. The learned counsel for the petitioner submits that adequate opportunity for furnishing the documentary evidences was not afforded to the petitioner and, therefore, the impugned order confirming the demand passed by the respondent authority is bad in law and the same is required to be interfered with and set aside and quashed. 5. T....
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....of the services stated to be rendered by the petitioner as transporter of goods, the service tax is payable by the recipient of such services. The petitioner as a supplier of such service is exempted from payment of service tax. The petitioner further claims that all required and necessary documentary evidences are available with the petitioner which would have been submitted before the authorities at the time of consideration of the matter but for the prevailing COVID-19 Pandemic situation at the relevant point in time which prevented the petitioner from furnishing the relevant documents before the authority at the time of consideration of this matter. 8. Accordingly, in view of the discussions above, this Court is of the view that the ma....