2023 (10) TMI 1092

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....ate, for the Respondent. ORDER In the present case, as per impugned order (Annexure P-12) dated 30-12-2022, the Assessing Authority has made a demand of Rs. 1,87,10,146/-for the period 2016-17 and 2017-18 under Section 70 of the Finance Act, 1994. The short point for consideration in this writ petition is whether the petitioner who claims to be a Goods Transport Agency and is doing the work for ....

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....spondent(s) at this stage, has not been able to dispute that under Entry No. 21 of the Exemption Notification any Transport Agency who is doing the work of transportation of food grains is exempted from Service Tax. However, he states that consignment note(s) should have been produced by the petitioner. In the present case, only on non-production of consignment note(s), the demand made vide order ....